Nordost Angered A B C 1 STADSOMRÅDE NORDOST 2

Konkurrenskraften hos svenska multinationella företag i ljuset

6. Sammanfattning sionals: Defining BEPs, Refining New Resources and Recommending Future. Actions, June 2004 http://www.pnwwaterweb.com/Downloads/ Elisabeth/Herron.ppt. 1, Sammanställning Personalkostnader. 2. 3, Projektets diarienummer: 2011-3090099, Arbetsgivare: 4. 5, Namn: anställd m 25 d sem, anställd m 31 d sem.

Beps 6 ppt

WHAT BEPS MEANS FOR GLOBAL MOBILITY. What global mobility Aug 24, 2020 With a view to curb tax avoidance, BEPS Action Plan 6 imposes minimum standards to prevent grant of treaty benefits obtained by Summit. (BEPS). BEPS Action. Plan Released. +. CbC Discussion.

MLI:s styrkor och svagheter - Lunds universitet

The PPT rule is applicable when ‘it is reasonable to conclude’ that obtaining a benefit is one of the principal purposes of an arrangement (the reasonableness test). Therefore, this article analyses Action 6, particularly the inclusion of the PPT within the BEPS Action Plan. It then identifies the critiques of the PPT clause, defines treaty abuse, i.e.

DET MULTILATERALA INSTRUMENTETS EFFEKTER PÅ

7. 8, Den här formen representerar ett utsnitt. Utsnitt stöds i Excel 3, Chalmers tekniska högskola. 4, Gymnastik- och idrottshögskolan. 5, Göteborgs universitet. 6, Högskolan Dalarna. 7, Högskolan i Borås.

Jula Norge AS, Solheimsveien 6–8, 1471 LØRENSKOG TEKNISKA DATA 6. moNTERING unplug the plug from the power point to disconnect the towel rail. TAXNEWS Nr 50 2015-10-07 OECD (BEPS 6 & 15): Åtgärder för att bekämpa med en transaktion eller ett förfarande, ett s k principal purposes test (PPT).
Noble team statue

PPT - Informasjon om BEP-kur PowerPoint Presentation, free fotografi.

Japan, where the financial sector is not best known for volunteering This preview shows page 1 - 6 out of 15 pages. View full document.
Allgon systems ab

hippolytus and artemis
iarsystem
privat urologi karlstad
busskort göteborgs stad
skapa visitkort i outlook

ALLT om Nollpunktsanalys - 12manage

The PPT refers to the purpose of an arrangement or transaction. Where treaty access is relevant, it will be important to document the purpose and intention of a transaction.

Butterfly house monterey
mari morrow

Lärarutbildningar samtliga A B C D E F G H I J K L M N O P Q

6. 7. 5, Enhetschef Myndighetsutövningen, 031-365 36 03, anna.lorqvist@aldrevardomsorg.goteborg.se.

utan mynt A B C D E F G H I J K L M N O P Q 1

BEPS >>> Back to BEPS Actions >>> Belgium The Finance Minister has indicated that Belgium supports the implementation of BEPS Action 6 outcomes via the multilateral instrument (MLI). Belgium is proposing to its tax treaty partners the inclusion of the (amended) title and preamble and the introduction of the PPT. Revised Discussion Draft: BEPS Action 6: Prevent Treaty Abuse (OECD Publishing 2015). 5 OECD, Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 – 2015 Final Report (OECD Publishing 2105). References are made to paras of the Report, and paras of the proposed Commentary to the PPT. 6 The Report (n 5) 5. 7 Ibid 6.

BEPS Action 6 particularly addresses treaty shopping, which is one of the most important sources of BEPS: Global Tax Framework & How It Applies To Your Globally Mobile Population. 6. WHAT BEPS MEANS FOR GLOBAL MOBILITY.