Implementing key BEPS actions : where do we stand? /

This book explores the various ways in which 36 countries from across the globe have implemented the key proposals emerging from the BEPS Project.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Lang, Michael, 1965- (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD, [2019]
Colección:WU Institute for Austrian and International Tax Law European and international tax law and policy series ; volume 12.
Temas:
Organisation for Economic Co-operation and Development > Economic aspects.
Organisation for Economic Co-operation and Development
Economics
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Part One
  • Chapter 1: General Report / Pasquale Pistone
  • 1.1. Introduction
  • 1.2. Anti-BEPS measures before the BEPS Project and policy impact of the BEPS Project
  • 1.3. BEPS Action 2: Measures against hybrid mismatch arrangements
  • 1.4. BEPS Action 3: Controlled foreign company rules
  • 1.5. BEPS Action 4: Interest deductions and other financial payments
  • 1.6. BEPS Actions 1 and 5: Countering harmful tax practices and taxing the digital economy
  • 1.7. BEPS Actions 8-10, 12 and 13: Transfer pricing, country-by-country reporting and mandatory disclosure
  • 1.8. BEPS Action 15: Implementation of the Multilateral Instrument
  • 1.9. BEPS Actions 2, 6, 7 and 14: Specific issues concerning tax treaty provisions
  • 1.10. Conclusion
  • Part Two
  • Chapter 2: Argentina / Luis Maria Méndez and Mirna Solange Screpante
  • 2.1. Anti-BEPS measures before the BEPS Project and policy impact of the BEPS Project
  • 2.2. Measures against hybrid mismatch arrangements: BEPS Action 2
  • 2.3. Controlled foreign company rules: BEPS Action 3
  • 2.4. Interest deductions and other financial payments: BEPS Action 4
  • 2.5. Countering harmful tax practices: BEPS Action 5
  • 2.6. Implementation of transfer pricing suggestions (BEPS Actions 8-10 and 13) and mandatory disclosure rules (BEPS Action 12)
  • 2.6.1. Argentina's approach to transfer pricing
  • 2.6.2. BEPS Actions 8-10: Aligning transfer pricing outcomes with value creation
  • 2.6.3. Action 12: Disclosure rules
  • 2.6.4. Action 13: Transfer pricing documentation and country-by-country reporting
  • 2.7. Implementation of the Multilateral Instrument: BEPS Action 15
  • 2.8. Specific issues regarding tax treaty provisions: BEPS Actions 2, 6, 7 and 14
  • 2.8.1. BEPS Action 6 and Action 2
  • 2.8.2. Action 7: Preventing the artificial avoidance of permanent establishment status
  • 2.8.3. Action 14: Making dispute resolution mechanisms more effective
  • Chapter 3: Australia / C. John Taylor
  • 3.1. Anti-BEPS measures before the BEPS Project and policy impact of the BEPS Project
  • 3.2. Measures against hybrid mismatch arrangements: BEPS Action 2
  • 3.3. Controlled foreign company rules: BEPS Action 3
  • 3.3.1. Australian rules at the time the BEPS Project commenced
  • 3.3.2. Differences between Australian rules and BEPS Action 3
  • 3.3.3. Government response to the BEPS Final Report on CFC rules
  • 3.4. Interest deductions and other financial payments: BEPS Action 4
  • 3.4.1. Australian rules at the time the BEPS Project commenced
  • 3.4.2. Amendments to Australian rules after commencement but before conclusion of the BEPS Project
  • 3.4.3. Differences between Australian rules and Action 4
  • 3.4.4. Government response to the BEPS recommendations
  • 3.4.5. Author's opinion on the BEPS recommendations and the Australian response
  • 3.5. Countering harmful tax practices: BEPS Action 5
  • Chapter 37: United States / Tracy A. Kaye
  • 37.1. Anti-BEPS measures before the BEPS Project and the policy impact of the BEPS Project
  • 37.2. Measures against hybrid mismatch arrangements: BEPS Action 2
  • 37.3. Controlled foreign company rules: BEPS Action 3
  • 37.4. Interest deductions and other financial payments: BEPS Action 4
  • 37.5. Countering harmful tax practices: BEPS Action 5
  • 37.6. Implementation of transfer pricing suggestions (BEPS Actions 8-10 and 13) and mandatory disclosure rules (BEPS Action 12)
  • 37.6.1. Actions 8-10: Aligning transfer pricing outcomes with value creation
  • 37.6.2. Action 13: Transfer pricing documentation and country-by-country reporting
  • 37.6.3. Action 12: Mandatory disclosure rules
  • 37.7. Implementation of Multilateral Instrument: BEPS Action 15
  • 37.8. Specific issues regarding tax treaty provisions
  • 37.8.1. Action 6: Preventing the granting of treaty benefits in inappropriate circumstances
  • 37.8.2. US treaty abuse limitations
  • 37.8.3. Action 14: Arbitration clause.

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