PPT-BEPS Action Plan -7 Preventing the Artificial Avoidance of PE Status

28 April 2018 1 Agency PE 2 Agency PE Case Study I FCO ICO Customers India Mechanics FCO sells various products and services worldwide through its websites FCO and ICO are related enterprise. ly13zScuZ Discussion Draft 3 November 2014 14 January 2015 10 Commodity transactions bitly1wEnxq7 Discussion Draft 16 December 2014 6 February 2015 10 Profit splits bitly1yV1v0B Discussion Draft 16 December 2014 6 February 2015 VAT B2C Guidelines bi Issues related to the LOB provision 1 ollective investment vehicles application of the LOB and treaty entitlement VVXH 3DUDJUDSK RI57347WKH573475HSRUW LQGLFDWHV57347WKDW57347IXUWKHU57347ZRUN57347LV57347QHHG HG ZLWK UHVSHFW57347WR57347WKH57347SROLF BEPS ACTION 10: PROPOSED PTER VII OF THE TRANSFER PRIC ING G UIDELINES RELATING T O LOW VALUE - ADDING INTRA - GROUP SERVICES &#x/MCI; 0 ;&#x/MCI; 0 ;DISCUSSION DRAFT OF THE PROPOSED BEPS ACTION 12 : MANDATORY DISCLOSURE RULES 11 May 2015 2 &#x/MCI; 0 ;&#x/MCI; 0 ;MANDATORY DISCLOSUREULESIn July 2013, the Action Plan on Base Erosion and Profit Shifting[1] directed t BEPS ACTION 7: PREVENTING THE ARTIFICIAL AVOIDANCE OF PE STATUS 15 May 2015 – 12 June 2015 1 NEWDISCUSSION DRAFTON ACTION 7PREVENTTHEARTIFICAVOIDANCESTATUS May 2015 NEW DISCUSSION DRAFT ONACTI ISBN 92 4 159436 5 Preventing Child Maltreatment:a guide to taking action and generating evidenceWorld Health OrganizationAvenue Appia 201211 Geneva 27SwitzerlandTel +41-22-791-2064Fax +41-22-791-43 March 2017. . Base Erosion and Profit Shifting (BEPS). WHAT HAS SARS DONE REGARDING IMPROVING BEPS CAPACITY. . ?.    .      .  . Question . 3_85 5_85 13_84. Base . Erosion & Profit Shifting . Project. Ian . Kilpatrick . Chair CICA. Task Force Responding to the OECD. . Strategies . for Transfer Pricing. 1. What is the OECD? . Strategies for Transfer Pricing. 5/23/17. 1. Agenda. Review of . Budget Gap Initiatives. Hospital-wide initiatives. Revenue Cycle initiatives. Review 3-year financial . proforma. and the underlying revenue and expense assumptions. APPRENDIX: March and April Performance Data. California Public Utilities . Commission. March 21, 2018. Simon Baker. Deputy Director, Energy Division. Outline. DER Action Plan overview. Action Element status snapshot. Achievements since July 2017. Kevin Kubacki and Dan Horn. Community Engagement and Finance Division. Michigan Department of Treasury. Today’s Discussion Topics. Retirement system annual report and evaluation process . Waiver Review Process and Criteria. The BEPS action plan: French anticipation and European adjustments Master 2 DFA – Rennes Law School 16 June 2016 Introduction: the BEPS Project 2 Introduction: the BEPS Project Action 2 Neutralise the effect 1. 15 January 2016. E. Sanchez-Corral . Edms: . 1572767. Outline. LS2 Plan Life-cycle . and deadlines. BE-ICS Status . Activities. Contributions. Action Plan . for . Resources. Allocation. PLAN Tool & Support. curb. . aggressive. . tax. planning by . multinationals. African Trade Union Tax Justice . Campaign:. Providing . alternatives for financing Effective Public Social Services Delivery and the implementation of Social Protection Floors.