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BEPS ACTION
CBDT eases revenue threshold for MNEs for country-by-county reportThe Board also clarified that once an entity has been designated to file a Master File on behalf of an international group, such designatio...- India-China amends double taxation avoidance treatyBesides minimum standards, the Protocol brings in changes as per BEPS Action reports as agreed upon by the two sides, the ministry added.
- Cabinet approves protocol amending double taxation avoidance agreement with ChinaBesides minimum standards, the Protocol will also bring in changes as per BEPS Action reports as agreed upon by two sides.
- New rules to cut transfer pricing disputesTax experts say India has made changes in line with the Multilateral Convention of Base Erosion and Profit Shifting (BEPS).
- Cabinet approves signing of BEPS ConventionThe convention implements two minimum standards relating to prevention of treaty abuse and dispute resolution through mutual agreement proc...
- Budget 2016: How base erosion and profit shifting (BEPS) brings HR function into focusThe rewards were disproportionate to the functions performed and intangible related returns were held to accrue to the legal owner of intan...
- Expect clarity on foreign tax credit in Budget 2016The three main pillars of BEPS are coherence, substance and transparency. And these are likely to reverberate across all changes we will wi...
- BEPS could lead to aggressive stance by tax officers: Deloitte surveyIndian businesses are anticipating a more aggressive stance by tax authorities in the future, regarding hybrid instruments and interest ded...
- Companies anticipate tax authorities to turn aggressive: SurveyThe findings are part of leading consultancy Deloitte India's BEPS (Base Erosion and Profit Shifting) survey titled 'Anticipating BEPS Indi...
- India examining how to tax in a digital economy: Akhilesh RanjanAkhilesh Ranjan, joint secretary (foreign tax), who led India's initiative in the BEPS project, candidly shared his views on India's plans ...
- 'OECD's tax haven plan is based on what India believes in'India has been an active participant in the Base Erosion and Profit Sharing (BEPS) action plan, the final package of which was rolled out b...
- India Tax in a post-Base Erosion and Profit Shifting worldThe main purpose of such initiative is to address the gaps in the current international tax rules relating to arrangements that achieve no ...
- Unilateral, Bilateral, Multilateral: Winds of change to watch for post-BEPSAs may be discerned from the above implementation of BEPS would require in unilateral domestic tax law changes in several countries.
- BEPS recommendation: Lower thresholds for permanent establishments may impact MNEs going globalSpecific fragmentation of activities -The original purpose of PE exemptions under Article 5(4) is to cover only preparatory or auxiliary ac...
- Preventing BEPS by assuring transfer pricing outcomes are in line with "value creation"Actions 8-10 of the BEPS Action Plan relate to a number of closely related topics. These include the development of rules to prevent BEPS.
- Tax treaty access, a challenge going forward? - Impact of BEPS Action 6 on collective investment vehiclesA CIV, in simple terms, is an entity that allows investors to pool their money and invest the pooled funds in a broad based portfolio, inst...
- GAAR to incorporate OECD initiative's norms on tax avoidanceArun Jaitley in his Budget for 2015-16 yesterday had postponed by two years to April 1, 2017 the implementation of the controversial GAAR.
- Budget 2015: With BEPS on the anvil, GAAR may be an overlapThe government's vision of transforming India into a business friendly jurisdiction can be achieved if a tax practice like BEPS is administ...
- MNCs may have to disclose details of HQ ops to I-T deptMultinational companies use a wide range of cross border tax planning techniques that result in little or tax liability and such results ar...
- Give foreign investors legitimate tax benefitsIndia would do well to provide clarity and certainty that legitimate foreign investors availing of bilateral tax treaty benefits.
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