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ДЭЛХИЙ НИЙТИЙН ТАТВАРЫН ШИНЭЧЛЭЛИЙН ЧИГ ХАНДЛАГА, тулгамдсан асуудал PowerPoint PPT Presentation


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ДЭЛХИЙ НИЙТИЙН ТАТВАРЫН ШИНЭЧЛЭЛИЙН ЧИГ ХАНДЛАГА, тулгамдсан асуудал. j. Дэлхий нийтийн татварын чиг хандлага: OECD Санаачлагууд. OECD “Татварын Суурийг Хороох, Ашиг шилжүүлэлт” Тайлан (Addressing “Base Erosion and Profit Shifting”-BEPS initiative (2012/2013)

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ДЭЛХИЙ НИЙТИЙН ТАТВАРЫН ШИНЭЧЛЭЛИЙН ЧИГ ХАНДЛАГА, тулгамдсан асуудал

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4133312

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4133312

: OECD

  • OECD , (Addressing Base Erosion and Profit Shifting-BEPS initiative (2012/2013)

  • OECD BEPS -2014/2015 (BEPS Action Plan, Feb 2013)


Oecd beps

OECD BEPS

  • G20 OECD- for Feb 2013 meeting

  • (tax fairness)

  • (base erode) (profit shifting)

  • Global Tax Rate Makers 22.4 vs. Domestic Tax Rate Takers 36.2%

    • ( , , )

    • ( , )

    • . (atthe ultimate parent level)

  • Turning point

  • Timing &Methodology

  • BEPS . ( 54, BEPS , capacity building, )


Oecd beps 2014 2015

OECD BEPS 2014-2015

1 ()

2 (hybrid arrangements)

3 GAAR CFC

4

5 ( )

6

7 PE

8, 9, 10 - transfer pricing outcome vs. value creation (8 ), ( ), (10 )

11 BEPS ,

12

13

14

15


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GAAR- -

  • - (General Anti-Avoidance Rule)

  • - - (Special Anti-Avoidance Rule)

    • (Controlled ForeignCompanies)

    • (Limitation of benefits rules)

    • (Transfer pricing)

    • (Thin cap)

    • (other anti-treaty abuse provisions)

  • .


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GAAR

  • deterring, ,


Hong kong gaar inland revenue ordinance section 61a

Hong Kong GAAR: Inland Revenue Ordinance- Section 61A

  • ; ; :

  • .

  • , ,

  • , ,


4133312

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