Upload File

 · 2015 final report, oecd/g20 base erosion and profit shifting project (isbn 9789264241213) / /...

  • Home
  • Documents
  •  · 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (ISBN 9789264241213) / / ... The principal purposes Test (PPT) rule that Will be
62

Upload: duongcong

Post on 03-May-2018

219 views

Category:

Documents


3 download

Report

TRANSCRIPT

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

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

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,

Preventing the Granting of Treaty Benefits in …...OECD/G20 b ase Erosion and Profit s hifting Project OECD/G20 base Erosion and Profit shifting Project Preventing the Granting of

OECD/G20 Base Erosion and Profit Shifting Preventing the

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

OECD/G20 Base Erosion and Profit Shifting Limiting Base ... · OECD/G20 Base Erosion and Profit Shifting Project ... Beyond securing revenues by realigning taxation with economic

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 Base Erosion and Profit Shifting Project · This document was approved by the OECD/G20 Inclusive Framework on BEPS at its 7th Session on 28-29 May 2019 and prepared for publication

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

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 … · 2016-03-29 · Shifting Project. Explanatory Statement. 2015 Final Reports. OECD/G20 Base Erosion and Profit Shifting

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

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

FINANCIER - Duff & Phelps · operation and Development’s (OECD) base erosion and profit shifting (BEPS) initiative is the most significant development. Backed by the G20, the OECD

OECD/G20 Base Erosion and Profit Shifting Project Limiting ... · Following the release of the report Addressing Base Erosion and Profit Shifting in February 2013, OECD and G20 countries

OECD SECRETARY-GENERAL REPORT TO G20 FINANCE MINISTERS€¦ · regarding (A) the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project; (B) Tax transparency through information

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

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

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 Project · Chapter III – Global anti-base erosion proposal (Pillar Two) ..... 23 1. GloBE proposal..... 26 2. Income inclusion rule

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

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

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

Base erosion & profit shifting (BEPS)

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

BEPS Base Erosion and Profit Shifting

OECD/G20 Base Erosion and Profit Shifting Limiting Base

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 SECRETARY-GENERAL REPORT TO G20 LEADERS · A. The OECD/G20 Base Erosion and Profit Shifting Project In June 2012 at the G20 Summit in Los Cabos, you asked the OECD to start work

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

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

Guidance on Transfer Pricing Documentation and Country-by ...newsletters.usdbriefs.com/2014/Tax/ALS/AnnexIII.pdf · OECD/G20 base Erosion and Profit shifting Project Guidance on Transfer

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