Implementing key BEPS actions : where do we stand? / editors, Michael Lang [and eight others].

Format:

Book

Contributor:

Lang, Michael, 1965- editor.

Series:

WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 12.

WU Institute for Austrian and International Tax Law European and International Tax Law and Policy ; 12

Language:

English

Subjects (All):

OECD/G20 Base Erosion and Profit Shifting Project.

International business enterprises--Taxation--Law and legislation.

International business enterprises.

Physical Description:

1 online resource (964 pages).

Edition:

1st ed.

Place of Publication:

Amsterdam, The Netherlands : IBFD, [2019]

Summary:

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

Contents:

Cover

Title

Copyright

Preface

Part One

Chapter 1: General Report

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

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

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

3.6. Implementation of transfer pricing suggestions (BEPS Actions 8-10 and 13) and mandatory disclosure rules (BEPS Action 12)

3.6.1. Implementation of transfer pricing suggestions

3.6.2. Implementation of country-by-country reporting

3.6.3. Implementation of mandatory disclosure rules

3.7. Implementation of the Multilateral Instrument: BEPS Action 15

3.8. Specific issues regarding tax treaty provisions: BEPS Actions 2, 6, 7 and 14

Chapter 4: Austria

4.1. Anti-BEPS measures before the BEPS Project and policy impact of the BEPS Project

4.2. Measures against hybrid mismatch arrangements: BEPS Action 2

4.3. Controlled foreign company rules: BEPS Action 3

4.4. Interest deductions and other financial payments: BEPS Action 4

4.5. Countering harmful tax practices: BEPS Action 5.

4.6. Implementation of transfer pricing suggestions (BEPS Actions 8-10 and 13) and mandatory disclosure rules (BEPS Action 12)

4.7. Implementation of the Multilateral Instrument: BEPS Action 15

4.8. Specific issues regarding tax treaty provisions: BEPS Actions 2, 6, 7 and 14

Chapter 5: Belgium

5.1. Anti-BEPS measures before the BEPS Project and policy impact of the BEPS Project

5.2. Measures against hybrid mismatch arrangements: BEPS Action 2

5.3. Controlled foreign company rules: BEPS Action 3

5.4. Interest deductions and other financial payments: BEPS Action 4

5.5. Countering harmful tax practices: BEPS Action 5

5.6. Implementation of transfer pricing suggestions (BEPS Actions 8-10 and 13) and mandatory disclosure rules (BEPS Action 12)

5.7. Implementation of the Multilateral Instrument: BEPS Action 15

5.8. Specific issues regarding tax treaty provisions: BEPS Actions 2, 6, 7 and 14

Chapter 6: Brazil

6.1. Anti-BEPS measures before the BEPS Project and policy impact of the BEPS Project

6.2. Measures against hybrid mismatch arrangements: BEPS Action 2

6.3. Controlled foreign company rules: BEPS Action 3

6.3.1. Former law and the Supreme Court decision

6.3.2. Brazilian 2014 legislation and current issues

6.4. Interest deductions and other financial payments: BEPS Action 4

6.5. Countering harmful tax practices: BEPS Action 5

6.6. Implementation of transfer pricing suggestions (BEPS Actions 8-10 and 13) and mandatory disclosure rules (BEPS Action 12)

6.6.1. Implementation of transfer pricing suggestions

6.6.2. Transfer pricing documentation and the BEPS Project

6.6.2.1. Country-by-country reporting

6.6.2.2. Master File and Local File

6.6.3. Mandatory disclosure rules and their rejection by the Congress

6.7. Implementation of the Multilateral Instrument: BEPS Action 15.

6.8. Specific issues regarding tax treaty provisions

Chapter 7: Canada

7.1. Anti-BEPS measures before the BEPS Project

7.2. Hybrid mismatch arrangements: BEPS Action 2

7.3. Controlled foreign company rules: BEPS Action 3

7.4. Interest deductions and other financial payments: BEPS Action 4

7.5. Countering harmful tax practices: BEPS Action 5

7.6. Implementation of transfer pricing suggestions (BEPS Actions 8-10 and 13) and mandatory disclosure rules (BEPS Action 12)

7.7. Multilateral instrument: BEPS Action 15

7.8. Specific treaty provisions: BEPS Actions 2, 6, 7 and 14

Chapter 8: Chile

8.1. Anti-BEPS measures before the BEPS Project and policy impact of the BEPS Project

8.2. Measures against hybrid mismatch arrangements: BEPS Action 2

8.3. Controlled foreign company rules: BEPS Action 3

8.4. Interest deductions and other financial payments: BEPS Action 4

8.5. Countering harmful tax practices: BEPS Action 5

8.6. Implementation of transfer pricing suggestions: BEPS Actions 8-10, 12 and 13

8.7. Implementation of the multilateral instrument: BEPS Action 15

8.8. Specific issues regarding tax treaty provisions: BEPS Actions 2, 6, 7 and 14

Chapter 9: China

9.1. Anti-BEPS measures before the BEPS Project and policy impact of the BEPS Project

9.2. Measures against hybrid mismatch arrangements: BEPS Action 2

9.3. Controlled foreign company rules: BEPS Action 3

9.4. Interest deductions and other financial payments: BEPS Action 4

9.5. Countering harmful tax practices: BEPS Action 5

9.6. Implementation of transfer pricing suggestions (BEPS Actions 8-10 and 13) and mandatory disclosure rules (BEPS Action 12)

9.6.1. Transfer pricing rules

9.6.2. Country-by-country reports

9.6.3. Mandatory disclosure

9.7. Implementation of the Multilateral Instrument: BEPS Action 15.

9.8. Specific issues regarding tax treaty provisions: BEPS Actions 2, 6, 7 and 14

9.8.1. Treaty abuse

9.8.2. Resolving tax disputes

9.9. Conclusion

Chapter 10: Colombia

10.1. Anti-BEPS measures before the BEPS Project and policy impact of the BEPS Project

10.2. Measures against hybrid mismatch arrangements (BEPS Action 2)

10.3. Controlled foreign company rules: BEPS Action 3

10.4. Interest deductions and other financial payments: BEPS Action 4

10.5. Countering harmful tax practices: BEPS Action 5

10.6. Implementation of transfer pricing suggestions (BEPS Actions 8-10 and 13) and mandatory disclosure rules (BEPS Action 12)

10.7. Implementation of the multilateral instrument: BEPS Action 15

10.8. Specific issues regarding tax treaty provisions: BEPS Actions 2, 6, 7 and 14

Chapter 11: Costa Rica

11.1. Anti-BEPS measures before the BEPS Project and policy impact of the BEPS Project

11.2. Measures against hybrid mismatch arrangements: BEPS Action 2

11.3. Controlled foreign company rules: BEPS Action 3

11.4. Interest deductions and other financial payments: BEPS Action 4

11.5. Countering harmful tax practices: BEPS Action 5

11.6. Implementation of transfer pricing suggestions (BEPS Actions 8-10 and 13) and mandatory disclosure rules (BEPS Action 12)

11.7. Implementation of the multilateral instrument: BEPS Action 15

11.8. Specific issues regarding tax treaty provisions: BEPS Actions 2, 6, 7 and 14

Chapter 12: Croatia

12.1. Anti-BEPS measures before the BEPS Project and policy impact of the BEPS Project

12.2. Measures against hybrid mismatch arrangements: BEPS Action 2

12.3. Controlled foreign company rules: BEPS Action 3

12.4. Interest deductions and other financial payments: BEPS Action 4

12.5. Countering harmful tax practices: BEPS Action 5.

12.6. Implementation of transfer pricing suggestions (BEPS Actions 8-10 and 13) and mandatory disclosure rules (BEPS Action 12).

Notes:

Description based on print version record.

Description based on publisher supplied metadata and other sources.

ISBN:

9789087225667

9087225660

OCLC:

1151189242