Upload File

€¦ · making dispute resolution mechanisms more effective, action 14 - 2015 final report,...

  • Home
  • Documents
  • €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
62

Upload: others

Post on 14-Jun-2020

1 views

Category:

Documents


0 download

Report

TRANSCRIPT

Page 1: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 2: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 3: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 4: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 5: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 6: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 7: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 8: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 9: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 10: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 11: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 12: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 13: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 14: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 15: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 16: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 17: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 18: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 19: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 20: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 21: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 22: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 23: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 24: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 25: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 26: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 27: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 28: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 29: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 30: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 31: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 32: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 33: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 34: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 35: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 36: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 37: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 38: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 39: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 40: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 41: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 42: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 43: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 44: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 45: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 46: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 47: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 48: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 49: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 50: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 51: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 52: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 53: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 54: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 55: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 56: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 57: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 58: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 59: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 60: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 61: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS
Page 62: €¦ · Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ©OECD 1 2015-10-9 . TABLE OF CONTENTS

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 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 Making Dispute ... · OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report,

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 · 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

Implementing the OECD/G20 BEPS package

OECD/G20 Base Erosion and Profit Shifting Limiting …transferpricinghub.com/wp-content/uploads/2015/10/OECD-BEPS-Action...OECD/G20 Base Erosion and Profit Shifting Project ... Beyond

G20/OECD: BEPS, Intangibles, ICE and Transfer PricingFILE/1310... · G20/OECD: BEPS, Intangibles, ICE and Transfer Pricing Brazil October 2013

OECD/G20 Base Erosion and Profit Shifting Limiting Base

Measuring and Monitoring BEPS - deloitte.com...OECD/G20 Base Erosion and Profit Shifting Project Measuring and Monitoring BEPS Addressing base erosion and profit shifting is a key

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

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

G20/OECD REPORT ON · a G20/OECD report on “G20 investment strategies” to the Leaders’ Summit in November 2015. The G20/OECD draft report on investment strategies was then circulated

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

Pensions at a Glance 2013: OECD and G20 Indicators · 2016-03-29 · Pensions at a Glance 2013 OECD anD G20 inDiCatOrs Pensions at a Glance 2013 OECD anD G20 inDiCatOrs Contents Chapter

G20/OECD Principles of - Deloitte

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

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

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 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,

G20/OECD INFE · g20/oecd infe core competencies framework on financial literacy for adults g20/oecd infe core competencies framework on financial literacy for adults 1

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

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 Project …OECD/G20 Base Erosion and Profit Shifting Project Limiting Base Erosion Involving Interest Deductions and Other Financial Payments

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/G20 Base Erosion and Profit Shifting Preventing the

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

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

Overview of the OECD/G20 BEPS Project

OECD/G20 Base Erosion and Profit Shifting Project …...Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD In 2013, OECD and

G20/OECD INFE REPORT · G20/OECD INFE REPORT HIGHLIGHTS Ensuring financial education and consumer protection for all in the digital age G20/OECD INFE CORE COMPETENCIES FRAMEWORK ON

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