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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. 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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19. Action 12 – Require Taxpayers to Disclose their Aggressive Tax Planning  16 sep. 2014 — G20-staternas och OECD:s projekt BEPS (Base Erosion Profit Shifting) har nu pågått i actions var att nå vissa delmål i september 2014, vilket alltså nu skett med ett huvudsaklighetskriterium (”principal purpose test”, PPT). Base Erosion Profit Shifting (BEPS) – vad händer nu?

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Uppsats One of the actions in the project aims to change the current definition of De viktigaste åtgärderna som föreslås är en LOB-regel, en PPT-regel samt ändringar i  16 okt. 2019 — BEPS MINIMUM STANDARDS IMPLEMENTATION: AGREED BENCHMARKS .

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5 Dec 2019 Implementation of BEPS Action Plan in India Minimum standard on treaty abuse: principal purpose test (PPT), PPT plus simplified limitation. The OECD's final report on Action 6 reaffirms that the Model Treaty should be Test (PPT) or a specific anti-conduit rule or, alternatively a standalone PPT. 3 Oct 2019 in the BEPS action plan, starting with addressing tax challenges of the digital and a general one, 'principle purpose test'(PPT)) in tax treaties. 25 Sep 2019 A significant provision is the introduction of the PPT. Action 6 of the BEPS action plan states that the most effective way to prevent treaty abuse  Country responses / unilateral actions Summit. (BEPS).

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. Following on from this (although not strictly a bias against the taxpayer issue), is a secondary issue in relation to the exception within Article X paragraph 7 regarding the necessity that the transaction must be in accordance with the In BEPS Action 6 an approach is recommended to address treaty shopping situations- First, a clear statement that the Contracting States, when entering into a treaty, wish to prevent tax avoidance and, in particular, intend to avoid creating opportunities for treaty shopping will be included in tax treaties.
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Therefore, this article analyses Action 6, particularly the inclusion of the PPT within the BEPS Action Plan. 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. 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.

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. Incidentally, no threshold has been provided for the maintenance of Master File by MNE groups in BEPS Action Plan 13. BEPS (Base Erosion and Profit Shifting) and Developing Countries: Priority Actions and Impact on Latin America OECD BEPS action plan Coherence (Actions 2, 3, 4 and 5) Coherence • Globalisation means that national economies are more interconnected than ever before. There is currently international consensus on existing rules which cover double taxation but not for those that prevent double non-taxation (e.g., CFCs, hybrid instruments).
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The effects of BEPS on transfer pricing regulation is profound. We dedicated a special article to it, called The Effect of BEPS on Transfer Pricing. Back to top… BEPS Action Point 11: Measuring and monitoring BEPS 2020-07-01 · The OECD followed it by publishing a draft action plan in July 2013 which finalized in October 2015. The BEPS action plan identifies 15 action plans to address BEPS comprehensively and also sets a deadline to implement those. In this Blog, we shall be discussing the following: BEPS Action Plan 1: Addressing the challenges of the Digital Economy. 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) OECD’s BEPS initiative—Deloitte’s sixth annual survey The purpose of Deloitte’s 2019 survey was to gauge multinationals’ views on the progress of the implementation of the BEPS project recommendations and their views on consequential developments within their organizations given the changing tax landscape. OCDE publicó un Plan de acción contra la erosión de la base imponible y el traslado de beneficios (Plan de Acción BEPS, OCDE, 2013) en julio de 2013.