Download or read book OECD G20 Base Erosion and Profit Shifting Project Preventing the Granting of Treaty Benefits in Inappropriate Circumstances Action 6 2015 Final Report written by OECD and published by OECD Publishing. This book was released on 2015-10-05 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 6.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Preventing the Granting of Treaty Benefits in Inappropriate Circumstances Action 6 2015 Final Report written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2015-10-21 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report includes changes to the OECD Model Tax Convention to prevent treaty abuse. It first addresses treaty shopping through alternative provisions that form part of a minimum standard that all countries participating in the BEPS Project have agreed to implement. It also includes specific treaty rules to address other forms of treaty abuse and ensures that tax treaties do not inadvertently prevent the application of domestic anti-abuse rules. The report finally includes changes to the OECD Model Tax Convention that clarify that tax treaties are not intended to create opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping) and that identify the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Preventing the Granting of Treaty Benefits in Inappropriate Circumstances written by OECD and published by OECD Publishing. This book was released on 2014-09-16 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Prevention of Tax Treaty Abuse Third Peer Review Report on Treaty Shopping Inclusive Framework on BEPS Action 6 written by OECD and published by OECD Publishing. This book was released on 2021-04-01 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Prevention of Treaty Abuse Peer Review Report on Treaty Shopping Inclusive Framework on BEPS Action 6 written by OECD and published by OECD Publishing. This book was released on 2019-02-14 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 Inclusive Framework members have committed to implement.This report reflects the outcome of the first peer review of the implementation ...
Download or read book Preventing Treaty Abuse written by Daniel Blum and published by Linde Verlag GmbH. This book was released on 2016-09-19 with total page 473 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD’s agenda to harmonize these attempts even more challenging. The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book’s topics cover a wide range of both policy and legal issues. The contributions’ main focus lies onanalyzing the proposals put forward by the OECD in BEPS action items 6 and 7. In addition, this book analyzes the lessons which can be learnt from the US tax treaty policy and elaborates on the effects the intensified fight against treaty abuse will have from a Non-OECD member state perspective. Also EU law is taken into account and the question raised which impact the fundamental freedoms might have on the development of new anti-avoidance rules. Finally the relation between domestic and treaty based anti-avoidance is analyzed in great detail, identifying the methodical problems of ensuring a sound and abuse safe legal framework. With this book, the authors and editors hope to contribute to the discussion on selected issues of preventing treaty abuse and the challenges they present to policy makers, judges, tax administrations and tax advisers.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Prevention of Tax Treaty Abuse Sixth Peer Review Report on Treaty Shopping Inclusive Framework on BEPS Action 6 written by OECD and published by OECD Publishing. This book was released on 2024-03-20 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Hybrid Mismatch Arrangements Action 2 2015 Final Report written by OECD and published by OECD Publishing. This book was released on 2015-10-05 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 2.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Prevention of Tax Treaty Abuse Fourth Peer Review Report on Treaty Shopping Inclusive Framework on BEPS Action 6 written by OECD and published by OECD Publishing. This book was released on 2022-03-21 with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Prevention of Tax Treaty Abuse Fifth Peer Review Report on Treaty Shopping Inclusive Framework on BEPS Action 6 written by OECD and published by OECD Publishing. This book was released on 2023-03-21 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Prevention of Treaty Abuse Second Peer Review Report on Treaty Shopping Inclusive Framework on BEPS Action 6 written by OECD and published by OECD Publishing. This book was released on 2020-03-24 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 second peer review of the implementation of the Action 6 minimum standard on treaty shopping as approved by the Inclusive Framework.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Measuring and Monitoring BEPS Action 11 2015 Final Report written by OECD and published by OECD Publishing. This book was released on 2015-10-05 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 11.
Download or read book The Political Economy of Public Finance written by Mustafa Çelen and published by Ijopec Publication. This book was released on 2017 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy Action 1 2015 Final Report written by OECD and published by OECD Publishing. This book was released on 2015-10-05 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 1.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation Interim Report 2018 Inclusive Framework on BEPS written by OECD and published by OECD Publishing. This book was released on 2018-03-16 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy.
Download or read book Mauritius written by International Monetary Fund. African Dept. and published by International Monetary Fund. This book was released on 2017-12-08 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses how Mauritius is currently dealing with two separate tax transparency and anti-avoidance initiatives, one by the OECD-G20 and one by the European Union. Under the BEPS initiative, Mauritius has committed to including minimum standards and possibly other BEPS-compliant features into its domestic laws and bilateral double taxation avoidance agreements (DTAs). Mauritius has been involved in intensive DTA negotiations and re-negotiations. Sixteen DTAs have been added in the past 6 years. Arguably, even more important for investors has been the favorable tax framework offering benefits that are in part being challenged. Mauritius currently has a 15 percent corporate income tax (CIT) rate and a worldwide system that taxes foreign earnings but allows for foreign tax credits (FTCs), including the contested Deemed Foreign Tax Credit. Important macrofinancial linkages between the GBC sector and the financial sector present vulnerabilities that need to be managed carefully. The GBC sector is a major provider of inexpensive funding to banks, but by nature of the GBC investment pattern, these deposits are potentially highly volatile.
Download or read book Taxation International Cooperation and the 2030 Sustainable Development Agenda written by Irma Johanna Mosquera Valderrama and published by Springer Nature. This book was released on 2021-03-29 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operation and Development with the political mandate of the G20. It discusses the 2030 Sustainable Development Agenda that are relevant for taxation and assesses the current work done by international organizations, regional tax organizations and countries to achieve these Sustainable Development Goals. The contributions to this volume provide an interdisciplinary mix of expertise in tax law, international political economy, global governance and international relations. Through these different perspectives, this volume provides an elaborate reference and evaluation framework for multilateral cooperation on tax and development to strengthen the revenue system of developed and developing countries. This topical volume is of interest to students and researchers of the social sciences, law and economics, as well as policy makers working on taxation.
