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BEPS RULES
Mauritius to amend DTAA with IndiaThe amendment, which is in sync with the ongoing global tax agreement, will discourage existing source-based tax exemptions claimed by the ...- Budget 2024: Measures Modi govt can take to navigate global taxation shiftsInterim budget: India leads the charge in the new era of taxing Multinational Enterprises (MNEs) with the introduction of BEPS 2.0. The Two...
- Base Erosion and Profit Shifting guidelines stump MNCsUnder BEPS, multinationals will be required to declare details of revenues earned, taxes paid, employees hired, supply chain management in ...
- Mauritius keeps tax treaty with India outside purview of MLIMauritius has notified 23 of its tax treaties for modification by OECD’s Multilateral Instrument to implement tax treaty-related measures t...
- 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...
- 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...
- Budget 2016 may introduce BEPS to make tax evasion difficult for MNCsEven the tax treaties with many countries like Mauritius, which has seen a lot of controversies in India, would be irrelevant.
- '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 ...
- Companies prepare for BEPS with mock runs to fix potential tax problemsSeveral multinationals have initiated impact assessments to identify and fix potential problems in their tax reporting.
- 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.
- OECD unveils BEPS plan to curb tax evasion by MNCsOECD unveiled final plan for 'a comprehensive and coordinated' reform of international tax rules, called BEPS, which will be taken up by G2...
- Taxation of undistributed profits of foreign companies controlled by Indian MNCs', an evident outcome?Many countries already have CFC rules, but it is noted that these rules do not always counter base erosion and profit shifting in a compreh...
- 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...
- Sean Foley,Global Leader, KPMG, says 'India's Transfer Pricing Rules Aggressive'Transfer pricing rules are prevalent in around 85 countries, but the level to which they are actively audited is different.
- 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.
- 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...
- Nations may come together to stop abuse of tax pactsIndia’s tax treaty with Singapore has such provisions and the country has been attempting to incorporate a similar one in its pact with Mau...
- Global base erosion rules likely to be finalised by end 2015The BEPS is being deliberated by the G20 nations and some forward movement is expected at forthcoming summit at Brisbane, Rajan said.
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