The Resource BEPS - impact of hybrid and tax treaties proposals
BEPS - impact of hybrid and tax treaties proposals
Resource Information
The item BEPS - impact of hybrid and tax treaties proposals represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item BEPS - impact of hybrid and tax treaties proposals represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Of the recently published OECD recommendations as part of the base erosion and profit shifting (BEPS) Action Plan, some have potentially wider significance than others for multinationals, corporates and financial institutions. This article looks at the implications of the most wide reaching changes, and practical steps to be taken to prepare for and mitigate risk. The article looks at (I) Action 6 - treaty abuse: a. What is it all about? b. What will be affected? c. Who will be affected? d. How does the purpose test work? e. How does the limitation of benefits (LOB) work?; (II) Impact of treaty proposals on funds and special purpose vehicles (SPVs), (III) Action 2 - hybrids: a. What is it all about? b. What will be affected? c. Who will be affected? d. How will the rules apply? e. Other recommendations, f. What should you be doing? and (V) What happens next?
- Language
- eng
- Label
- BEPS - impact of hybrid and tax treaties proposals
- Title
- BEPS - impact of hybrid and tax treaties proposals
- Language
- eng
- Summary
- Of the recently published OECD recommendations as part of the base erosion and profit shifting (BEPS) Action Plan, some have potentially wider significance than others for multinationals, corporates and financial institutions. This article looks at the implications of the most wide reaching changes, and practical steps to be taken to prepare for and mitigate risk. The article looks at (I) Action 6 - treaty abuse: a. What is it all about? b. What will be affected? c. Who will be affected? d. How does the purpose test work? e. How does the limitation of benefits (LOB) work?; (II) Impact of treaty proposals on funds and special purpose vehicles (SPVs), (III) Action 2 - hybrids: a. What is it all about? b. What will be affected? c. Who will be affected? d. How will the rules apply? e. Other recommendations, f. What should you be doing? and (V) What happens next?
- Citation source
- In: Tax planning international : European tax service. - London. - Vol. 16 (2014),
- http://library.link/vocab/creatorName
- Niedle, D
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- BEPS Project (OECD)
- tax treaty
- treaty shopping
- hybrid entity
- Label
- BEPS - impact of hybrid and tax treaties proposals
- Label
- BEPS - impact of hybrid and tax treaties proposals
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/BEPS---impact-of-hybrid-and-tax-treaties/HsYzy20qP10/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/BEPS---impact-of-hybrid-and-tax-treaties/HsYzy20qP10/">BEPS - impact of hybrid and tax treaties proposals</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/BEPS---impact-of-hybrid-and-tax-treaties/HsYzy20qP10/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/BEPS---impact-of-hybrid-and-tax-treaties/HsYzy20qP10/">BEPS - impact of hybrid and tax treaties proposals</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
