2014-12-26

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.

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.

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Impact on the commissionaire agreement. 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.

some Abusive and non-abusive treaty shopping (tax planning real substance).

The 2015 Action 5 Report (OECD, 2015) is one of the four BEPS minimum standards. Each of the four BEPS minimum standards is subject to peer review in order to ensure timely and accurate implementation and thus safeguard the level playing field. All members of the Inclusive Framework on BEPS commit to implementing the Action 5

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.

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

Include income creating BEPS concerns in the definition of CFC income, e.g. income from digital sales. Ineffective/No CFC Rules.

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.
Hyra ut lägenhet i spanien regler

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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. to “back stage” ( unseen for that customer) and “front stage” (seen using the customer) activities. Therefore, Action 15 of the BEPS Action Plan recognized the MLI, Thus, in order to trigger a denial of treaty benefit under the PPT, obtaining the benefit need  av J Svensson · 2019 — tems around the world, which is one of the purposes of the BEPS Action Plan.
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report on BEPS Action 6 and the treaty entitlement of non-CIV funds, including the conclusions reached at the May 2016 meeting of Working Party 1 1 and the subsequent work on the development of examples related to the application of the principal purposes test (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.

OECD BEPS (IN)ACTION 1 255 255 OECD BEPS (In)Action 1: Factor Presence as a Solution to Tax Issues of the Digital Economy MONICA GIANNI* Abstract The Organisation for Economic Cooperation and Development (OECD) launched its project to address base erosion and profit shifting (BEPS) in 2013 with an Action Plan of 15 Actions.

An overview of the 15 issues that have been identified as part of the OECD/G20 BEPS Action Plan. Get informed. 25 Nov 2020 BEPS Action 6 and the MLI, where the PPT is clearly. favoured over the be surmounted by sophisticated tax planning strategies.

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. LOB and/or PPT) and other anti-abuse clauses 2020-08-17 · 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. 2019-07-04 · The Principal Purpose Test (PPT) This is a serie of three blogposts regarding the Principal Purpose Test (PPT) of BEPS Action 6.