OECDBEPS–Inanutshell The coherence of corporate tax at the international level Transparency, coupled with certainty and predictability Realignment of taxation and substance 15 Actions organized around three main pillars On 19 July 2013 OECD released an Action Plan on Base Erosion and Profit Shifting (BEPS…

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Subjects/Keywords: BEPS; Action 6; transactions aimed at avoiding tax; treaty abuse; LOB-rule; PPT-rule; general anti-avoidance rule (GAAR); BEPS; 

The Action Plan identified 15 actions along three key pillars: introducing coherence in the domestic rules that affect cross-border activities, reinforcing substance requirements in the existing international standards, and improving transparency In this respect, the PPT provision proposed under BEPS Action 6 is not an exception. In this master thesis the author continues the discussion on BEPS and its compatibility with EU law, focusing specifically on the PPT rule. The 1 OECD, Action Plan on Base Erosion and Profit Shifting (OECD Publishing 2013). Is BEPS Action 6 “Preventing Treaty abuse” compatible with the EU Law concept (PPT) in order to address other forms of treaty shopping situations that the ―Is Tax Avoidance the Same Thing under the OECD Base Erosion and Profit Shifting Action Plan, … The 15 Action Points BEPS. You can click on each point to go read more on a specific point, or … BEPS Action Plan 13 provides for a minimum threshold of consolidated annual turnover of EUR750 million for MNE groups to be obliged to comply with CbC reporting, which the Indian government also seeks to follow.

Beps action plan ppt

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on BEPS isbn 978-92-64-20270-2 -:HSTCQE=WUW\UW: 23 2013 33 1 P Action Plan on base Erosion and Profit shifting Contents Chapter 1. Introduction Chapter 2. Background Chapter 3. February 2013, OECD and G20 countries adopted a 15-point Action Plan to address BEPS in September 2013. The Action Plan identified 15 actions along three key pillars: introducing coherence in the domestic rules that affect cross-border activities, reinforcing substance requirements in the existing international standards, and improving transparency In this respect, the PPT provision proposed under BEPS Action 6 is not an exception. In this master thesis the author continues the discussion on BEPS and its compatibility with EU law, focusing specifically on the PPT rule.

BEPS aim at aligning taxation with substance, by ensuring that taxable profits can't be shifted away and Action Plan 5 focuses on revamping the work on harmful tax practices with a priority on improving transparency, including compulsory spontaneous exchange on rulings to preferential regimes and on requiring substantial activity for any preferential regime. 8

Action 5. Action 2.

Beps action plan ppt

Framework (IF) on BEPS.2 This is a group of 129 countries3 that is working to implement changes to international tax rules. The work plan outlines various approaches and questions that need to be addressed by the end of 2020. The plan is ambitious in the scope of issues it intends to address, the time in which it expects a

Beps action plan ppt

Release of Report on Impact of BEPS in Low Income Countries. Sept 2014.

Beps action plan ppt

on BEPS isbn 978-92-64-20270-2 -:HSTCQE=WUW\UW: 23 2013 33 1 P Action Plan on base Erosion and Profit shifting Contents Chapter 1. Introduction Chapter 2. Background Chapter 3. February 2013, OECD and G20 countries adopted a 15-point Action Plan to address BEPS in September 2013.
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Base Erosion and Profit Shifting (BEPS) refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity, resulting in little or no overall corporate tax being paid. Find out more about the OECD/G20 BEPS Project Action Plan Particulars 7 Preventing the Artificial Avoidance of Permanent Establishment Status 8- 10 Aligning Transfer Pricing Outcomes with Value Creation 11 Measuring and Monitoring BEPS 12 Mandatory Disclosure Rules 13 Transfer Pricing Documentation and Country- by -Country Reporting 14 Making Dispute Resolution Mechanisms More Effective Action 8-10. Include income creating BEPS concerns in the definition of CFC income, e.g.

Getting to grips with the BEPS Action Plan 2 The rapid growth in the volume of transactions subject to transfer Analysis - BEPS Action 6 and Private Equity Funds Speed read: Since BEPS Action 6 was introduced, (PPT). Very broadly, the LoB seeks to limit treaty benefits to ‘goodies’ resident in the relevant treaty state (such as individuals, listed companies, and persons beneficially owned by ‘goodies’). The PPT … parts of the BEPS Action Plan dealing with transfer pricing, in particular the work related to intangibles, risk and capital. Realistically, however, work on attribution of profits related to Action 7 could not be undertaken before the work on Action 7 and Actions 8-10 had been completed.
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2017-05-09

Action 3. Action 6. Action 13.


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12 Dec 2018 This follows the BEPS Action 6 final report on 'Preventing the Thus far, the majority of signatories to the MLI have opted for a PPT only.

Action 4.