Abstract
This chapter provides an overview of parts 1–7 of the BEPS Action Plan, including discussion of; the digital economy as it relates to BEPS, Hybrid Mismatch Arrangements (HMAs), Controlled Foreign Company (CFC) rules, BEPS via interest deductions, harmful tax practices, treaty abuse, and the avoidance of Permanent Establishment (PE). The BEPS Action Plan provides minimum standard requirements for BEPS Associate nations, as well as recommended actions and amendments to the OECD model tax convention. This chapter also discusses the outputs from Actions 1–7 and speaks specifically about how the changes will impact in scope businesses.
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McGill, R.K., Haye, C.A., Lipo, S. (2017). BEPS Actions Part I. In: G.A.T.C.A.. Global Financial Markets. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-61783-1_16
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DOI: https://doi.org/10.1007/978-3-319-61783-1_16
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Publisher Name: Palgrave Macmillan, Cham
Print ISBN: 978-3-319-61782-4
Online ISBN: 978-3-319-61783-1
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