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Implementing Key BEPS Actions : Where Do We Stand?

By: Material type: TextTextSeries: WU SeriesPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2019Copyright date: ©2019Edition: 1st edDescription: 1 online resource (1005 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087225667
Subject(s): Genre/Form: Additional physical formats: Print version:: Implementing Key BEPS ActionsDDC classification:
  • 338.9
LOC classification:
  • HC241 .I475 2019
Online resources:
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).
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.
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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).

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

Description based on publisher supplied metadata and other sources.

Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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