The OECD/G20 Base Erosion and Profit Shifting (BEPS) Initiative and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS. PDF Download
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Author: A. Berbari
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
In this article, the author considers the implications of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "MLI") for the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative in general, and specifically of the United States not signing the MLI.
Author: A. Berbari
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
In this article, the author considers the implications of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "MLI") for the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative in general, and specifically of the United States not signing the MLI.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 86
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Book Description
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention) is one of the outcomes of the OECD/G20 Project to tackle base erosion and profit shifting (the BEPS Project) i.e. 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. The BEPS Action Plan was developed by the OECD Committee on Fiscal Affairs (CFA) and endorsed by the G20 Leaders in September 2013. It identified 15 actions to address base erosion and profit shifting (BEPS) in a comprehensive manner, and set out deadlines to implement those actions. Action 15 of the BEPS Action Plan provided for an analysis of the possible development of a multilateral instrument to implement tax treaty related BEPS measures "to enable jurisdictions that wish to do so to implement measures developed in the course of the work on BEPS and amend bilateral tax treaties". The Action 15 Report, "Developing a Multilateral Instrument to Modify Bilateral Tax Treaties", concluded that a multilateral instrument, providing an innovative approach to enable countries to swiftly modify their bilateral tax treaties to implement measures developed in the course of the work on BEPS, is desirable and feasible, and that negotiations for such an instrument should be convened quickly.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 48
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Book Description
More than 100 jurisdictions have concluded negotiations on a multilateral instrument (MLI) that will swiftly implement a series of tax treaty measures to update international tax rules and lessen the opportunity for tax avoidance by multinational enterprises. The new instrument will transpose results from the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project into more than 2000 tax treaties worldwide. A signing ceremony will be held in June 2017 in Paris.
Author: C. Silberztein
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
The final version of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) was published at the end of November 2016, and the signing ceremony took place in Paris on 7 June 2017, during which 67 countries covering 68 jurisdictions signed the instrument. Cameroon and Mauritius joined the initial signatories on early July 2017. In this article, the authors provide a general description of the MLI, discuss the step plan to analyse whether a given tax treaty provision will be impacted by the instrument and offer some personal concluding remarks.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264592679
Category :
Languages : en
Pages : 317
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Book Description
Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fourth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping.
Author: OECD
Publisher: OECD Publishing
ISBN: 926424168X
Category :
Languages : en
Pages : 58
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Book Description
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 15.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264989722
Category :
Languages : en
Pages : 319
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Book Description
Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264760911
Category :
Languages : en
Pages : 325
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Book Description
Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the sixth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264950982
Category :
Languages : en
Pages : 302
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Book Description
The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have committed to implement. This report reflects the outcome of the third peer review of the implementation of the Action 6 minimum standard on treaty shopping as approved by the Inclusive Framework.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264219129
Category :
Languages : en
Pages : 112
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Book Description
This report from the OECD/G20 Base Erosion and Profit Shifting project examines the issue of preventing the granting of treaty benefits in inappropriate circumstances. It includes proposed changes to the OECD Model Tax convention and summarises progress to date.
