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BEPS - Coggle Diagram
BEPS
Recommendations
Transfer pricing
Hybrid tax arrangements
Tax treaties
Interest
Permanent establishment
Tax incentives
Digital commerce
Global tax treaty
Tax planning
Tax dispute regulations between countries
OECD
Coherence: removing black hole
Substance: Align tax vs activities
Transparency
Digital economy
Multi lateral treaties
New rules
Country by country report
Overall report
Where operate tax and business
Increased scrutiny
Preparation
Tax footprint
Adjust if required
Systems/ staff
Up to date/ stay current
Focus global coordination
Transaction flows
Tax incentives
Taxing the supply chain
Why?
Fair share of tax
Brand damage?