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The BEPS Project and the Tax
Challenges of the Digital Economy
Raffaele Russo
Head of BEPS Project
The OECD
Why (BEPS)?
© David Jones
What (is BEPS
about)?
When (is BEPS due)?
Coherence
Hybrid Mismatch Arrangements (2)
Harmful Tax Practices (5)
Interest Deductions (4)
CFC Rules (3)
Substance
Preventing Tax Treaty Abuse (6)
Avoidance of PE Status (7)
TP Aspects of Intangibles (8)
TP/Risk and Capital (9)
TP/High Risk Transactions (10)
Transparency
Methodologies and Data Analysis (11)
Disclosure Rules (12)
TP Documentation (13)
Dispute Resolution (14)
Digital Economy (1)
Multilateral Instrument (15)
‘‘L’urgence est la colonne vertébrale de l’action.’’ Quai d’Orsay, Bertrand Tavernier, 2013
© lefigaro.fr
Where (is BEPS now)?
Engagement with developing countries
Digital Economy (63)
Treaty Abuse (79)
TP Intangibles (67)
Hybrids (70)
TP Documentation (183)
Total comments received: 462
21
7
31
1
2
1
27
6
41
2
3
0
39
6
16
1
5
0
30
3
34
2
1
0
66
21
67
18
9
0
Law & Account Firms
MNE
Business and Lobby
NGO and civil society
Academia
Non Member
Source of comments:
Digital Economy (63)
Treaty Abuse (79)
TP Intangibles (67)
Hybrids (70)
TP Documentation (183)
Consultations and stakeholder input
2014 deliverables
Let’s talk about the
digital economy …
BEPS in the digital
economy
18
Parent Co
Intermediate Co 2
Intermediate Co 1
Ultimate Residence Country
Intermediate Country 2 Intermediate Country 2
Market Country
Local Activity
Avoid Taxable Presence or Maximise Deductions / TP Planning
Low or no Withholding tax
Preferential Regime Hybrids TP Planning
Deductible Payments
Ineffective/No CFC Rules
Low or no Withholding tax
Preferential Regime
Maximise Deductions / TP Planning
Broader Tax
Challenges
© strf.net © techtabz.com
© godependable.com © Sophie Fleury
«… I SAY, DEAR, THIS SURE IS AN IMPRESSIVE LIBRARY.»
Options to address
these challenges and
their relationship with
BEPS
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