• Home

  • Documents

  •  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / /...
62

 · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be

Embed Size (px)

Citation preview

Page 1:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 2:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 3:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 4:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 5:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 6:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 7:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 8:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 9:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 10:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 11:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 12:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 13:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 14:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 15:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 16:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 17:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 18:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 19:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 20:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 21:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 22:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 23:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 24:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 25:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 26:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 27:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 28:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 29:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 30:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 31:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 32:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 33:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 34:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 35:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 36:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 37:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 38:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 39:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 40:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 41:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 42:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 43:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 44:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 45:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 46:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 47:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 48:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 49:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 50:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 51:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 52:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 53:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 54:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 55:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 56:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 57:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 58:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 59:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 60:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 61:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
Page 62:  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be

OECD/G20 Base Erosion and Profit Shifting Limiting Base Erosion …lampiran2.hasil.gov.my/pdf/pdfam/BEPS_Action_4_2015... · 2019-07-05 · OECD/G20 Base Erosion and Profit Shifting

OECD/G20 Base Erosion and Profit Shifting Limiting Base Erosion …lampiran2.hasil.gov.my/pdf/pdfam/BEPS_Action_4_2015... · 2019-07-05 · OECD/G20 Base Erosion and Profit Shifting

Documents
OECD/G20 Base Erosion and Profit Shifting Project€¦ · Action 1 of the base erosion and profit shifting (BEPS) Action Plan deals with the tax ... the digital economy has enhanced

OECD/G20 Base Erosion and Profit Shifting Project€¦ · Action 1 of the base erosion and profit shifting (BEPS) Action Plan deals with the tax ... the digital economy has enhanced

Documents
INTERNATIONAL TAX LAW IN THE POST-BEPS WORLD papers... · 2 II. The OECD/G20’s Base Erosion and Profit Shifting Project Backed by both G8 and G20 countries,3 the OECD report Addressing

INTERNATIONAL TAX LAW IN THE POST-BEPS WORLD papers... · 2 II. The OECD/G20’s Base Erosion and Profit Shifting Project Backed by both G8 and G20 countries,3 the OECD report Addressing

Documents
OECD/G20 Base Erosion and Profit Shifting Making Dispute ... · OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report,

OECD/G20 Base Erosion and Profit Shifting Making Dispute ... · OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report,

Documents
Explanatory Statement - OECD · 2014 Deliverables OECD/G20 Base Erosion and Profit Shifting Project Explanatory Statement OECD/G20 Base Erosion and Profit Shifting Project Explanatory

Explanatory Statement - OECD · 2014 Deliverables OECD/G20 Base Erosion and Profit Shifting Project Explanatory Statement OECD/G20 Base Erosion and Profit Shifting Project Explanatory

Documents
OECD BEPS (Base Erosion & Profit Shifting) - saprlaw.com · OECD BEPS (Base Erosion & Profit Shifting) An introduction By ... Erosion and Profit Shifting) ... e-commerce companies

OECD BEPS (Base Erosion & Profit Shifting) - saprlaw.com · OECD BEPS (Base Erosion & Profit Shifting) An introduction By ... Erosion and Profit Shifting) ... e-commerce companies

Documents
Seoul CFO Conference - WTS · Hong Kong Singapore OECD’s BEPS (Base Erosion and Profit Shifting) project received a final approval by G20 leaders at G20 Summit in Turkey on November

Seoul CFO Conference - WTS · Hong Kong Singapore OECD’s BEPS (Base Erosion and Profit Shifting) project received a final approval by G20 leaders at G20 Summit in Turkey on November

Documents
G20 DEVELOPMENT WORKING GROUP DOMESTIC ......international tax agenda, the DWG agreed the “G20 Response to 2014 Reports on Base Erosion and Profit Shifting and Automatic Exchange

G20 DEVELOPMENT WORKING GROUP DOMESTIC ......international tax agenda, the DWG agreed the “G20 Response to 2014 Reports on Base Erosion and Profit Shifting and Automatic Exchange

Documents
G20 2014: Reform of the international organisations ... · Combating tax evasion and avoidance is a key G20 priority and the G20/OECD initiative on Base Erosion and Profit Shifting

G20 2014: Reform of the international organisations ... · Combating tax evasion and avoidance is a key G20 priority and the G20/OECD initiative on Base Erosion and Profit Shifting

Documents
Measuring and Monitoring BEPS - deloitte.com...OECD/G20 Base Erosion and Profit Shifting Project Measuring and Monitoring BEPS Addressing base erosion and profit shifting is a key

Measuring and Monitoring BEPS - deloitte.com...OECD/G20 Base Erosion and Profit Shifting Project Measuring and Monitoring BEPS Addressing base erosion and profit shifting is a key

Documents
Base Erosion and Profit Shifting (BEPS) – Recent Developments Material... · Base Erosion and Profit Shifting (BEPS) – Recent Developments Base Erosion and Profit Shifting (BEPS)

Base Erosion and Profit Shifting (BEPS) – Recent Developments Material... · Base Erosion and Profit Shifting (BEPS) – Recent Developments Base Erosion and Profit Shifting (BEPS)

Documents
Erläuterungen zur Totalrevision der Steueramtshil ... · Substance, Action 5 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publish-ing, Paris. 10

Erläuterungen zur Totalrevision der Steueramtshil ... · Substance, Action 5 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publish-ing, Paris. 10

Documents
The G20 and the Base Erosion and Profit Shifting (BEPS ... · PPT principal purpose test ... The G20 and the “Base Erosion and Profit Shifting (BEPS) Project” ... The G20 and

The G20 and the Base Erosion and Profit Shifting (BEPS ... · PPT principal purpose test ... The G20 and the “Base Erosion and Profit Shifting (BEPS) Project” ... The G20 and

Documents
Transfer Pricing Documentation and Country-by-Country ... · OECD/G20 Base Erosion and Profit Shifting Project Transfer Pricing Documentation and Country‑by‑Country Reporting,

Transfer Pricing Documentation and Country-by-Country ... · OECD/G20 Base Erosion and Profit Shifting Project Transfer Pricing Documentation and Country‑by‑Country Reporting,

Documents
Base erosion & profit shifting (BEPS)

Base erosion & profit shifting (BEPS)

Documents
OECD/G20 Base Erosion and Profit Shifting Project …OECD/G20 Base Erosion and Profit Shifting Project Limiting Base Erosion Involving Interest Deductions and Other Financial Payments

OECD/G20 Base Erosion and Profit Shifting Project …OECD/G20 Base Erosion and Profit Shifting Project Limiting Base Erosion Involving Interest Deductions and Other Financial Payments

Documents
OECD/G20 Base Erosion and Profit Shifting Preventing … · OECD/G20 Base Erosion and Profit Shifting Project ... The report recognises that each of the LOB and PPT rules has strengths

OECD/G20 Base Erosion and Profit Shifting Preventing … · OECD/G20 Base Erosion and Profit Shifting Project ... The report recognises that each of the LOB and PPT rules has strengths

Documents
OECD/G20 Inclusive Framework on BEPS...OECD/G20 INCLUSIVE FRAMEWORK ON BEPS The Base Erosion and Profit Shifting (BEPS) initiative originally emerged in the aftermath of the 2008 global

OECD/G20 Inclusive Framework on BEPS...OECD/G20 INCLUSIVE FRAMEWORK ON BEPS The Base Erosion and Profit Shifting (BEPS) initiative originally emerged in the aftermath of the 2008 global

Documents
BEPS MIT SCHWERPUNKT SPONTANER … · 2016-10-27 · BEPS – Base Erosion and Profit Shifting • Warum? Was? Wer? Substanz & Transparenz • Projekt der OECD & G20-Länder u.a

BEPS MIT SCHWERPUNKT SPONTANER … · 2016-10-27 · BEPS – Base Erosion and Profit Shifting • Warum? Was? Wer? Substanz & Transparenz • Projekt der OECD & G20-Länder u.a

Documents
Base Erosion & Profit Shifting Project Multi Lateral ...ifaindia.in/downloads/vinay_kumar_presentation_slides.pdfBase Erosion & Profit Shifting Project & Multi Lateral Instrument (MLI)

Base Erosion & Profit Shifting Project Multi Lateral ...ifaindia.in/downloads/vinay_kumar_presentation_slides.pdfBase Erosion & Profit Shifting Project & Multi Lateral Instrument (MLI)

Documents
OECD/G20 Base Erosion and Profit Shifting Project Limiting Base …lampiran1.hasil.gov.my/pdf/pdfam/BEPS_Action_4_2016... · 2019-07-05 · OECD and G20 countries also agreed to continue

OECD/G20 Base Erosion and Profit Shifting Project Limiting Base …lampiran1.hasil.gov.my/pdf/pdfam/BEPS_Action_4_2016... · 2019-07-05 · OECD and G20 countries also agreed to continue

Documents
OECD/G20 Inclusive Framework on BEPS · 2019-06-08 · 2.OECD/G20 INCLUSIVE FRAMEWORK ON BEPS The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project is about bringing coherence,

OECD/G20 Inclusive Framework on BEPS · 2019-06-08 · 2.OECD/G20 INCLUSIVE FRAMEWORK ON BEPS The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project is about bringing coherence,

Documents
OECD/G20 Base Erosion and Profit Shifting Project · OECD/G20 Base Erosion and Profit Shifting Project ... Action 2: Neutralising the ... published an Action Plan on Base Erosion

OECD/G20 Base Erosion and Profit Shifting Project · OECD/G20 Base Erosion and Profit Shifting Project ... Action 2: Neutralising the ... published an Action Plan on Base Erosion

Documents
Gesetzgebungs-Forum Base Erosion and Profit Shifting (BEPS) · 1 OECD, Addressing Base Erosion and Profit Shifting, 18 ff., 61 ff. 2 OECD, Addressing Base Erosion and Profit Shifting,

Gesetzgebungs-Forum Base Erosion and Profit Shifting (BEPS) · 1 OECD, Addressing Base Erosion and Profit Shifting, 18 ff., 61 ff. 2 OECD, Addressing Base Erosion and Profit Shifting,

Documents
OECD/G20 BASE EROSION AND PROFIT SHIFTING (BEPS) PROJECT ... · OECD/G20 BEPS Project • The work is carried out by the Committee on Fiscal Affairs (CFA) via its subsidiary bodies

OECD/G20 BASE EROSION AND PROFIT SHIFTING (BEPS) PROJECT ... · OECD/G20 BEPS Project • The work is carried out by the Committee on Fiscal Affairs (CFA) via its subsidiary bodies

Documents
OECD/G20 Base Erosion and Profit Shifting Limiting Base

OECD/G20 Base Erosion and Profit Shifting Limiting Base

Documents
OECD und G20 präsentieren weitere Dokumente zum Projekt Base …€¦ · OECD und G20 präsentieren weitere Dokumente zum Projekt Base Erosion and Profit Shifting (BEPS) Am 06.02.2015

OECD und G20 präsentieren weitere Dokumente zum Projekt Base …€¦ · OECD und G20 präsentieren weitere Dokumente zum Projekt Base Erosion and Profit Shifting (BEPS) Am 06.02.2015

Documents
OECD/G20 Base Erosion and Profit Shifting Preventing the

OECD/G20 Base Erosion and Profit Shifting Preventing the

Documents
OECD/G20 Base Erosion and Profit Shifting Limiting …transferpricinghub.com/wp-content/uploads/2015/10/OECD-BEPS-Action...OECD/G20 Base Erosion and Profit Shifting Project ... Beyond

OECD/G20 Base Erosion and Profit Shifting Limiting …transferpricinghub.com/wp-content/uploads/2015/10/OECD-BEPS-Action...OECD/G20 Base Erosion and Profit Shifting Project ... Beyond

Documents
OECD/G20 Base Erosion and Profit Shifting Aligning ... · OECD/G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation Addressing base

OECD/G20 Base Erosion and Profit Shifting Aligning ... · OECD/G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation Addressing base

Documents