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• OECD+G20. Anti-Tax Avoidance. (ATA). • 6 Directives.

Beps action plan ppt

The OECD Action Plan on BEPS, introduced in 2013, set 15 specific action points to ensure international tax rules are fit for an increasingly globalized, digitized business world. They also aim to prevent international companies from paying little or no tax. After 2 years 2017-05-09 address the problem of BEPS (“BEPS Action Plan”). Over the course of the next two years, these countries (including India) came together to work on the BEPS Action Plan (“BEPS Project”), such work resulting in the release, in 2015 of the final reports on each of the 15 items identified in the BEPS Action Plan (“BEPS Action Reports”). The October 2015 BEPS Deliverables On 5 October, the OECD released the final deliverables of their Base Erosion and Profit Shifting (BEPS) Action Plan This represents one of the most significant changes to the international corporate tax landscape since the League of Nations proposed the …
[23] There has been criticism of the use of this term as the determinant for whether treaty benefits were obtained, without reference to the taxpayer.

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It then identifies the critiques of the PPT clause, defines treaty abuse, i.e. what the PPT should ideally be preventing, and then addresses the criticisms of the PPT and reformulates the PPT on this basis.

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Action to fight corporate tax avoidance has been deemed necessary in the OECD forum has and received further impetus through the G20/OECD Base e rosion and p rofit shifting action plan (known as BEPS).

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 BEPS Actions Developed in the context of the OECD/G20 BEPS Project, the 15 actions set out below equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created.
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KPMG BEPS Action Plan Informative Discussion CFO India Network 27th November 2014 2. Areas of discussion Tax Morality and Transparency1 3 OECD BEPS Action Plan3 9 Action 1 – Addressing the tax challenges of the digital economy4 15 Action 2 – Neutralizing effects of hybrid mismatch arrangements5 21 Action 6 – Preventing the granting of treaty benefits in 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) which was presented to the meeting of G20 Finance Ministers in Moscow Purpose of the Action Plan Particulars 5 Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance 6 Preventing the Granting of Treaty Benefits in Inappropriate Circumstances 13 Transfer Pricing Documentation and Country- by -Country Reporting 14 Making Dispute Resolution Mechanisms More Effective BEPS ² LIST OF BEPS Action Plan. July 2013. October 2015. Address treaty abuse through a minimum standards on treaty shopping (i.e.

The Actions are wide-ranging and consider, among other things, hybrid entities and instruments, interest deductibility, double tax treaty abuse, permanent establishment status and transfer pricing. The BEPS Action Plan will largely need to be implemented by the participating countries. 1.1 Action 6: ‘minimum standard’ against treaty shopping The base erosion and profit shifting (‘BEPS’) initiative was launched on July 19, 2013, when the Organization for Economic Cooperation and Development (‘OECD’) presented Action Plan on BEPS1 endorsed by G20
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24 Oct 2016 Action Plan Pie PowerPoint Charts consists of the areas in which data is written. https://imaginelayout.com/powerpoint_chart-template-5107/ 13 Nov 2016 What is BEPS (Base Erosion and Profit Shiftin)? for UPSC/IAS Mains Tilly International - International Corporate Taxation - BEPS Action Plan Download professional template for PowerPoint or Google slides in just a few minutes. We have the best collection of professional templates, charts, diagrams The Principal Purposes Test (PPT) in BEPS Action 6/MLI: Exploring Challenges arising from its Legal Implementation and Practical Application. Abstract: This Search results for: Chapter 4 writing a business plan ppt.

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income (determined on the basis of the actions needed and risks run by relocating the underlying asset or activity that the form of a PPT. av J Wessman · 2021 — Arbetets titel: BEPS och aggressiv skatteplanering - En fallstudie om Google Endast PPT; Eller https://www.oecd.org/tax/beps/beps-actions/action8-10/. Where a person considers that the actions of one or both of the Contracting States OECD och G20-länderna under perioden 2013–2015 det s.k. BEPS-projektet, En regel om Principal Purpose Test (PPT-regel) som innebär att en förmån Subjects/Keywords: BEPS; Action 6; transactions aimed at avoiding tax; treaty abuse; LOB-rule; PPT-rule; general anti-avoidance rule (GAAR); BEPS; 26 sep. 2019 — the actions of one or both of the. Contracting States En regel om Principal Purpose Test (PPT-regel) som innebär att en BEPS-projektets. Detaylı Beps Görüntü koleksiyonu. Beps Fotoğraf Galerisi 2021'den itibaren.

BEPS: Discussion Draft on Action 1 (Digital Economy)On 24 March 2014, the OECD issued, for public comment, its long-awaited discussion draft on BEPS Action 1 BEPS Project. Feb 2013 . OECD publishes background report on Addressing BEPS. July 2013. Release of 15 Action Plans to Address BEPS. 2016 Onwards. Implementation, Monitoring and further work.