{"id":678,"date":"2015-12-08T08:31:34","date_gmt":"2015-12-08T08:31:34","guid":{"rendered":"https:\/\/taxcube.lt\/?page_id=678"},"modified":"2017-04-05T15:49:34","modified_gmt":"2017-04-05T12:49:34","slug":"beps-projektas","status":"publish","type":"page","link":"https:\/\/taxcube.lt\/en\/beps-projektas\/","title":{"rendered":"BEPS project"},"content":{"rendered":"<p><\/p>\n<h2><span style=\"color: #25b8c2;\">BEPS project<\/span><\/h2>\n<p><strong>Base erosion and profit shifting<\/strong> (<strong>BEPS<\/strong>) action plan is a plan prepared by the Organisation for Economic Co-operation and Development (OECD) in order to reform the international tax system to tackle tax avoidance. The BEPS action plan contains 15 different actions.<\/p>\n<h3>\u00a0<strong><u>International Tax Law until BEPS<\/u><\/strong><\/h3>\n<ul>\n<li>The primary goal was to eliminate double taxation.<\/li>\n<li>Legal grounds were the treaties for the avoidance of double taxation concluded between separate States (&gt;1.300 treaties). But the goals of the States, the treaties and the national law, differs considerably.<\/li>\n<li>Result \u2013 numerous possibilities for double non-taxation.<\/li>\n<li>Tax revenue losses from BEPS are conservatively estimated at USD 100-240 billion annually (OECD).<\/li>\n<li>Multinational companies enjoy ~4-8% lower effective corporate income tax rate compared with the non-multinational companies (OECD).<\/li>\n<li>Transfer pricing considered as being at the core of the problem, as it allows to concentrate the profits in countries where no real economic activities are carried out.<\/li>\n<li>Economic recession of 2008-2012 brought the BEPS subject to the political agenda \u2013 it was decided to prepare the BEPS action plan.<\/li>\n<\/ul>\n<p>BEPS action plan comprises 15 actions around 3 main pillars \u2013 1) Coherence (to eliminate gaps between the systems of different States), 2) Substance (to bring the taxation back to where the real economic activity and not a mere letter-box), 3) Transparency and Certainty (to ensure the disclosure of information to all the States Tax Authorities, to ensure the more efficient dispute resolution). It also contains two \u201chorizontal\u201d actions, encompassing all the others \u2013 the Digital Economy (1) and the Multilateral Instrument (15).<\/p>\n<p>BEPS action plan preparation lasted 2 years, which is very fast given the multitude of participant States \u2013 from OECD + developing, all the interested stakeholders were allowed to present their comments and influence.<\/p>\n<h3><strong><u>Action 1 \u2013 Addressing the Tax Challenges of the Digital Economy<\/u><\/strong><\/h3>\n<p><span style=\"text-decoration: underline;\">Goal<\/span> \u2013\u00a0to analyze the tax challenges in the digital economy.<\/p>\n<p><span style=\"text-decoration: underline;\">Results<\/span> \u2013\u00a0NO to a separate tax regime.\u00a0Address the loopholes by other actions (7 \u2013 Permanent establishments, 8-10 \u2013 Transfer pricing, also VAT guidelines).<\/p>\n<p><span style=\"text-decoration: underline;\">Next steps<\/span>:<\/p>\n<ul>\n<li>Implementation of the related actions<\/li>\n<li>Monitoring and report regarding the digital economy on 2020.<\/li>\n<\/ul>\n<h3><strong><u>Action 2 \u2013 Neutralising the Effects of Hybrid Mismatch Arrangements<\/u><\/strong><\/h3>\n<p><span style=\"text-decoration: underline;\">Goal<\/span> \u2013\u00a0create rules (national and treaty rules) to neutralize tax outcomes resulting from the hybrid agreements mismatches<\/p>\n<p><span style=\"text-decoration: underline;\">Results<\/span>:<\/p>\n<ul>\n<li>Recommended rules both to the national law and the treaty law.<\/li>\n<li>It is aimed not to affect the commercial aspects of the transactions, but to ensure the coherent tax treatment (in all the involved States).<\/li>\n<li>It is aimed at preventing the \u201cstateless income\u201d.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Next steps<\/span> \u2013\u00a0it is upon the will of the States to implement the recommendations.<\/p>\n<h3><strong><u>Action 3 \u2013 Designing Effective Controlled Foreign Company Rules<\/u><\/strong><\/h3>\n<p><span style=\"text-decoration: underline;\">Goal<\/span> \u2013\u00a0create recommendations for more efficient CFC (Controlled Foreign Companies) rules design<\/p>\n<p><span style=\"text-decoration: underline;\">Results<\/span> \u2013\u00a0CFC rules recommendations in the form of building blocks (definitions of CFC and CFC income, exemptions and threshold requirements, computation and attribution of income, prevention and elimination of double taxation).<\/p>\n<p><span style=\"text-decoration: underline;\">Next steps<\/span> \u2013\u00a0 it is upon the will of the States to implement the recommendations.<\/p>\n<h3><strong><u>Action 4 \u2013 Limiting Base Erosion Involving Interest Deductions and Other Financial Payments<\/u><\/strong><\/h3>\n<p><span style=\"text-decoration: underline;\">Goal<\/span> \u2013\u00a0create recommendations regarding best practices in the design of rules to prevent base erosion through the use of interest expense.<\/p>\n<p><span style=\"text-decoration: underline;\">Results<\/span>:<\/p>\n<ul>\n<li>Recommendation to limit net interest expense deductibility to 10-30% EBITDA<\/li>\n<li>Exception \u2013 in case the group net interest\/EBITDA ratio is higher<\/li>\n<li>Important \u2013 the interest is measured as \u201cnet\u201d \u2013 interest revenue minus expense<\/li>\n<li>Other \u2013 <em>de minimis<\/em> rule, public benefit funding exception, carry forward\/back provisions<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Next steps<\/span> \u2013\u00a0\u00a0further OECD work in 2016, then implementation by the States.<\/p>\n<h3><strong><u>Action 5 \u2013 Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance<\/u><\/strong><\/h3>\n<p><span style=\"text-decoration: underline;\">Goal<\/span> \u2013\u00a0to ensure compulsory spontaneous exchange on rulings related to preferential regimes and on requiring substantial activity for any preferential regime.<\/p>\n<p><span style=\"text-decoration: underline;\">Results<\/span>:<\/p>\n<ul>\n<li>Exchange of information regarding the future rulings starting from 1 April 2016 and regarding the past rulings \u2013 by 31 December 2016.<\/li>\n<li>Proportionate approach \u2013 the amount of benefiting income depends on the proportion of R&amp;D expenditure incurred by the benefiting taxpayer.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Next steps:<\/span><\/p>\n<ul>\n<li>States shall review and modify their preferential regimes. In Lithuania, R&amp;D relief might be supplemented, e.g. by interdiction to purchase R&amp;D services from group entities etc.<\/li>\n<li>Exchange of information regarding the rulings will be ensured.<\/li>\n<li>OECD will continue to monitor this field.<\/li>\n<\/ul>\n<h3><strong><u>Action 6 \u2013 Preventing the Granting of Treaty Benefits in Inappropriate Circumstances<\/u><\/strong><\/h3>\n<p><span style=\"text-decoration: underline;\">Goal<\/span> \u2013\u00a0setting of a minimum standard against the abuse of treaty provisions (\u201ctreaty shopping\u201d).<\/p>\n<p><span style=\"text-decoration: underline;\">Results<\/span>:<\/p>\n<ul>\n<li>A clear statement will be included in the tax treaties that the States intend to avoid creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance, including through treaty shopping arrangements.<\/li>\n<li>A specific anti-abuse rule, the limitation-on-benefits (LOB), will be included in the OECD Model Tax Convention. It will limit the availability of treaty benefits to entities that meet certain conditions (legal nature, ownership, activities).<\/li>\n<li>A general anti-abuse rule, the principal purposes test (PPT), will be included in the OECD Model Tax Convention. It will deny treaty benefits in case one of the principal purposes of transactions or arrangements is to obtain treaty benefits, unless it is established that granting these benefits would be in accordance with the object and purpose of the provisions of the treaty.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Next steps<\/span><strong> \u2013<\/strong>\u00a0 it is upon the will of the States to implement the recommendations in their bilateral treaties, or by signing the multilateral instrument (see Action 15).<\/p>\n<h3><strong><u>Action 7 \u2013 Preventing the Artificial Avoidance of Permanent Establishment Status<\/u><\/strong><\/h3>\n<p><span style=\"text-decoration: underline;\">Goal<\/span> \u2013\u00a0to prevent the use of certain common tax avoidance strategies that are currently used to circumvent the existing permanent establishment (PE) definition.<\/p>\n<p><span style=\"text-decoration: underline;\">Results<\/span> \u2013\u00a0 changes to the definition of the PE in the OECD Model Tax Convention regarding the following:<\/p>\n<ul>\n<li>Commissionaire agent<\/li>\n<li>Preparatory or auxiliary activities.<\/li>\n<li>Splitting-up contracts between related enterprises (e.g. of construction works).<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Next steps<\/span> &#8211; it is upon the will of the States to implement the recommendations in their bilateral treaties, or by signing the multilateral instrument (see Action 15).<\/p>\n<h3><strong><u>Actions 8-10 \u2013 Aligning Transfer Pricing Outcomes with Value Creation<\/u><\/strong><\/h3>\n<p><span style=\"text-decoration: underline;\">Goal<\/span> \u2013\u00a0to ensure the transfer pricing results alignment with the economic value creation, especially in 3 key areas:<\/p>\n<ul>\n<li>Intangibles (Action 8).<\/li>\n<li>Allocation of risks and the level of returns for funding (Action 9).<\/li>\n<li>Other high-risk areas (Action 10).<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Results<\/span>:<\/p>\n<ul>\n<li>New guidance on risk, where the control over risk and the capacity to assume the risk are fundamental.<\/li>\n<li>New guidance on intangibles and hard-to-value intangibles.<\/li>\n<li>Contracts alone do not attract profits:<\/li>\n<\/ul>\n<ul>\n<li>Legal ownership alone does not ensure the right to high return.<\/li>\n<li>Funding alone can justify only risk-free return for \u201ccash box\u201d.<\/li>\n<\/ul>\n<ul>\n<li>Simplification and practical approaches:<\/li>\n<\/ul>\n<ul>\n<li>New guidance on commodities transactions.<\/li>\n<li>New guidance on low value adding services and on cost contribution arrangements.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Next steps<strong>:<\/strong><\/span><\/p>\n<ul>\n<li>Explanatory guidance enters into effect immediately, as far as they are not contrary to local rules (in Lithuania the OECD guidelines are applicable as much as they do not contradict the relatively short local transfer pricing rules).<\/li>\n<li>OECD will continue in 2016-2017 regarding the profit split method and financing transactions.<\/li>\n<\/ul>\n<h3><strong><u>Action 11 \u2013 Measuring and Monitoring BEPS<\/u><\/strong><\/h3>\n<p><span style=\"text-decoration: underline;\">Goal<\/span> \u2013\u00a0to measure fiscal and economic impacts of BEPS.<\/p>\n<p><span style=\"text-decoration: underline;\">Results<\/span> \u2013\u00a0six indicators of BEPS activity identified and measured.<\/p>\n<p><span style=\"text-decoration: underline;\">Next steps<\/span> \u2013\u00a0further OECD work together with the governments in order to report and analyse more corporate tax statistics.<\/p>\n<h3><strong><u>Action 12 &#8211; Mandatory Disclosure Rules<\/u><\/strong><\/h3>\n<p><span style=\"text-decoration: underline;\">Goal<\/span> \u2013\u00a0design of mandatory disclosure rules for aggressive or abusive transactions, arrangements, or structures.<\/p>\n<p><span style=\"text-decoration: underline;\">Results<\/span> \u2013\u00a0a modular framework that enables countries without mandatory disclosure rules to design a regime that fits their need to obtain early information on potentially aggressive or abusive tax planning schemes and their users. Key design features include the following:<\/p>\n<ul>\n<li>Triggers of disclosure, both specific (e.g. losses) and generic (confidentiality requirement or the payment of a premium fee).<\/li>\n<li>Impose a disclosure obligation on both the promoter and the taxpayer. Promoter can even be obliged to provide a list of clients.<\/li>\n<li>Penalties (including non-monetary) to ensure compliance.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Next steps<\/span> \u2013<strong>\u00a0<\/strong>it is upon the will of the States to implement the recommendations.<\/p>\n<h3><strong><u>Action 13 \u2013 Transfer Pricing Documentation and Country-by-Country Reporting<\/u><\/strong><\/h3>\n<p><span style=\"text-decoration: underline;\">Goal<\/span> \u2013\u00a0design the rules under which the MNEs would provide all relevant governments with needed information on their global allocation of the income, economic activity and taxes paid among countries according to a common template.<\/p>\n<p><span style=\"text-decoration: underline;\">Results<\/span>\u00a0\u2013\u00a0three-tiered standardised approach to transfer pricing documentation has been developed.<\/p>\n<ul>\n<li>Master file, containing high-level information regarding the global business operations and transfer pricing policies is to be available to all relevant tax administrations.<\/li>\n<li>Local file, containing a detailed transactional transfer pricing documentation, specific to each country, is to be available to the relevant tax administrations.<\/li>\n<li>Country-by-Country Report is mandatory for large MNEs and will provide annually and for each tax jurisdiction the revenue, profit, income tax paid and accrued, as well as the number of employees, stated capital, retained earnings and tangible assets in each tax jurisdiction.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Next steps<\/span>:<\/p>\n<ul>\n<li>Country-by-Country Reporting requirements applicable starting from 2016, to MNEs with annual consolidated group revenue equal to or exceeding EUR 750 million.<\/li>\n<li>States will also have to implement the requirements in their local law.<\/li>\n<li>OECD will prepare the necessary XML Schema and a related User Guide to accommodate the electronic exchange of Country-by-Country Reports.<\/li>\n<\/ul>\n<h3><strong><u>Action 14 \u2013 Making Dispute Resolution Mechanisms More Effective<\/u><\/strong><\/h3>\n<p><span style=\"text-decoration: underline;\">Goal<\/span> \u2013\u00a0Improve dispute resolution mechanism<\/p>\n<p><span style=\"text-decoration: underline;\">Results<\/span> \u2013\u00a0minimum standard for improving the Mutual Agreement Procedure (MAP)<\/p>\n<p><span style=\"text-decoration: underline;\">Next steps<\/span> \u2013\u00a0States will have to implement the recommendations and allocate necessary resources for improving the MAP.<\/p>\n<h3><strong><u>Action 15 &#8211; Developing a Multilateral Instrument to Modify Bilateral Tax Treaties<\/u><\/strong><\/h3>\n<p><span style=\"text-decoration: underline;\">Goal<\/span> \u2013\u00a0explore the feasibility of a multilateral instrument that would have the same effects as a simultaneous renegotiation of thousands of bilateral tax treaties.<\/p>\n<p><span style=\"text-decoration: underline;\">Results<\/span>:<\/p>\n<ul>\n<li>Issues and possibilities for the multilateral instrument were analised.<\/li>\n<li>The Group to develop a multilateral instrument begun its work in May 2015 with the aim to open the multilateral instrument for signature by 31 December 2016.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Next steps<\/span>:<\/p>\n<ul>\n<li>Further development of the multilateral instrument.<\/li>\n<li>Signature of the multilateral instrument will be voluntary.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>External Sources:<\/strong><\/p>\n<ul>\n<li>OECD\/G20 Base Erosion and Profit Shifting Project. 2015 Final Reports. Executive Summaries. <a href=\"http:\/\/www.oecd.org\/ctp\/beps-reports-2015-executive-summaries.pdf\">http:\/\/www.oecd.org\/ctp\/beps-reports-2015-executive-summaries.pdf<\/a>. Retrieved 2015-10-15.<\/li>\n<li>BEPS Webcast #8 \u2013 Launch of the 2015 Final Reports. <a href=\"http:\/\/www.slideshare.net\/OECDtax\/beps-webcast-8-launch-of-the-2015-final-reports\">http:\/\/www.slideshare.net\/OECDtax\/beps-webcast-8-launch-of-the-2015-final-reports<\/a>. Retrieved 2015-10-15.<\/li>\n<\/ul>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>BEPS project Base erosion and profit shifting (BEPS) action plan is a plan prepared by the Organisation for Economic Co-operation and Development (OECD) in order to reform the international tax system to tackle tax avoidance. The BEPS action plan contains 15 different actions. \u00a0International Tax Law until BEPS The primary goal was to eliminate double [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1313,"parent":0,"menu_order":20,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-678","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>BEPS project &#8212; TaxCube<\/title>\n<meta name=\"description\" content=\"Su\u017einokite daugiau\u00a0apie BEPS priemoni\u0173 veiksm\u0173 plan\u0105, skirt\u0105 u\u017ekirsti keli\u0105 dvigubam neapmokestinimui ir dirbtiniam pajam\u0173 atskyrimui nuo veiklos.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxcube.lt\/beps-projektas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BEPS - TaxCube\" \/>\n<meta property=\"og:description\" content=\"Su\u017einokite daugiau apie BEPS priemoni\u0173 veiksm\u0173 plan\u0105, skirt\u0105 u\u017ekirsti keli\u0105 dvigubam neapmokestinimui ir dirbtiniam pajam\u0173 atskyrimui nuo veiklos.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxcube.lt\/beps-projektas\/\" \/>\n<meta property=\"og:site_name\" content=\"TaxCube\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/taxcube\" \/>\n<meta property=\"article:modified_time\" content=\"2017-04-05T12:49:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxcube.lt\/wp-content\/uploads\/2015\/12\/Logo_FB.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"628\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"15 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxcube.lt\\\/beps-projektas\\\/\",\"url\":\"https:\\\/\\\/taxcube.lt\\\/beps-projektas\\\/\",\"name\":\"BEPS project &#8212; 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