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Limiting Base Erosion

Schriftenreihe IStR Band 104

Diese Publikation zitieren

Erik Pinetz(Hg.), Erich Schaffer(Hg.), Limiting Base Erosion (2017), Linde Verlag, 1210 Wien, ISBN: 9783709408810

Beschreibung / Abstract

Limiting base erosion from different viewpoints



Hybrid mismatch arrangements, CFC rules, transfer pricing rules: “Limiting Base Erosion”, the general topic for the master theses of the part-time LL.M. program 2015-2017, has been one of the most controversial topics in international tax law ever since the initiation of the OECD BEPS Project in 2013. Even though the final reports of the 15 BEPS Actions were released by the OECD in as early as October 2015, the question how to effectively target base erosion practices still has not lost any of its topicality. Following the efforts of the OECD in developing a new international tax environment, the focus of attention has now partly shifted to the OECD Member countries that have to properly implement the OECD recommendations in their domestic laws as well as in their tax treaty practice. In this respect, a comprehensive analysis in the literature of all the issues related to base erosion proves to be of the utmost importance in order to provide practical guidance to the Member countries during that the process of implementation.



This book deals especially with four key areas of interest:

  • Limiting base erosion by neutralizing the effects of hybrid mismatch arrangements

  • Limiting base erosion by strengthening CFC rules

  • Measures against base erosion via interest deductions and other financial payments

  • Limiting base erosion by improving transfer pricing rules.


On that basis, 27 concrete topics were chosen in order to address the four key areas of interest from different viewpoints.

Base erosion and the challenges they present: read more in “Limiting Base Erosion”.

Beschreibung

Hybrid mismatch arrangements, CFC rules, transfer pricing rules: “Limiting Base Erosion”, the general topic for the master theses of the part-time LL.M. program 2015-2017, has been one of the most controversial topics in international tax law ever since the initiation of the OECD BEPS Project in 2013. Even though the final reports of the 15 BEPS Actions were released by the OECD in as early as October 2015, the question how to effectively target base erosion practices still has not lost any of its topicality. Following the efforts of the OECD in developing a new international tax environment, the focus of attention has now partly shifted to the OECD Member countries that have to properly implement the OECD recommendations in their domestic laws as well as in their tax treaty practice. In this respect, a comprehensive analysis in the literature of all the issues related to base erosion proves to be of the utmost importance in order to provide practical guidance to the Member countries during that the process of implementation.This book deals especially with four key areas of interest: • Limiting base erosion by neutralizing the effects of hybrid mismatch arrangements• Limiting base erosion by strengthening CFC rules• Measures against base erosion via interest deductions and other financial payments• Limiting base erosion by improving transfer pricing rules. On that basis, 27 concrete topics were chosen in order to address the four key areas of interest from different viewpoints. Base erosion and the challenges they present: read more in “Limiting Base Erosion”.

Inhaltsverzeichnis

  • BEGINN
  • Series Editor’s Preface
  • Editors’ Preface
  • List of Authors
  • Subtopic 1 Limiting Base Erosion by Neutralizing the Effects of Hybrid Mismatch Arrangements
  • Purpose of and Policy Considerations for Implementing Hybrid Mismatch Rules
  • Limiting Base Erosion under National Law by a Hybrid Mismatch Rule for Financial Instruments
  • Limiting Base Erosion under National Law by a Hybrid Mismatch Rule for Disregarded Payments Made by a Hybrid Payer
  • Limiting Base Erosion under National Tax Law by a Hybrid Mismatch Rule for Reverse Hybrids
  • Limiting Base Erosion under Tax Treaty Law by Including a Rule for Hybrid Entities in the OECD Model Convention
  • Limiting Base Erosion under Tax Treaty Law by Including a Saving Clause in the OECD Model Convention
  • Relationship between the Rules on Hybrid Mismatch Arrangements under National and International Law as well as under the National Laws of Different Jurisdictions
  • Compatibility of the Proposal of the OECD on Neutralizing the Effects of Hybrid Mismatch Arrangements with EU Law
  • Interaction of Hybrid Mismatch Rules with Other Areas of the BEPS Action Plan
  • Subtopic 2 Limiting Base Erosion by Strengthening CFC Rules
  • Purpose and Policy Considerations for Implementing CFC Rules
  • Threshold Requirements for CFC Rules: Definition of Control
  • Threshold Requirements for CFC Rules: Definition of Income
  • Implementation of a CFC Rule: Rules to Compute and Attribute Income
  • Implementation of a CFC Rule: Rules to Prevent or Eliminate Double Taxation
  • Controlled Foreign Company Rules and the EU
  • Subtopic 3 Measures against Base Erosion via Interest Deductions and Other Financial Payments
  • Purpose and Policy Considerations for Implementing Rules
  • Implementation of an Interest Deduction Rule: Definition of Interest and Equivalent Payments
  • Implementation of an Interest Deduction Rule: Threshold for Application
  • Compatibility with EU Law of Rules Limiting the Deductibility of Interest and Other Financial Payments
  • Interaction of Rules Limiting the Deductibility of Interest and Other Financial Payments with Other Areas of the BEPS Action Plan
  • Subtopic 4 Limiting Base Erosion by Improving Transfer Pricing Rules
  • Limiting Base Erosion by Enhancing Transfer Pricing Documentation
  • Limiting Base Erosion by Improving Transfer Pricing Rules on Location Savings
  • Limiting Base Erosion by Improving Transfer Pricing Rules on Group Synergies for Multinational Enterprises
  • Limiting Base Erosion by Improving Transfer Pricing Rules on Assembled Workforces
  • Limiting Base Erosion by Improving Transfer Pricing Rules on Ownership, Development and Protection of Intangibles
  • Unidentifiable Intangible Assets and their Transfer or Assignment in the Light of the Revised OECD Transfer Pricing Guidelines
  • Limiting Base Erosion by Improving Transfer Pricing Rules on Determining the Arm’s Length Conditions in Cases Involving Intangibles

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