BEPS Action 7 Posted on 28 April 2016 Hendrik and Rocco (of DTS Duijn’s Tax Solutions) have written an article that describes Dutch tax court cases which help you get a better understanding of the tax treatment of doing business in or from the Netherlands through a PE.

BEPS Action 7: Prevent the Artificial Avoidance of Permanent Establishment Status Following the OECD-Report Addressing Base Erosion and Profit Shifting (hereinafter ”BEPS”) of multinational enterprises, the G20 countries have requested the OECD to develop a comprehensive Action Plan to resist BEPS.

The output under each of the BEPS actions is intended to form a complete and cohesive approach The BEPS project itself has been divided into 15 proposals, or "actions." Without a doubt, one of the most far - reaching of these actions in terms of the number of companies that would be affected (regardless of size) is Action 7, Preventing the Artificial Avoidance of Permanent Establishment Status. BEPS Action 7 - Preventing the Artificial Avoidance of Permanent Establishment Status BEPS Action 7 provides a review of the definition of a permanent establishment. The BEPS Project has been divided into 15 Actions, of which one of the most far-reaching actions is Action 7 (Preventing the Artificial Avoidance of Permanent Establishment Status). Action 7 aims to prevent the artificial avoidance of permanent establishment (PE) status, by redefining the threshold for creating a PE, to prevent BEPS. A final report on Action 7 was released by the OECD as part of its 5 October 2015 package of final reports.

Base Erosion and Profit Shifting (BEPS) | Som marknadsledande skatterådgivare får vi kontinuerligt nya insikter från omvärlden. Tax matters är platsen där vi diskuterar nyheter, rapporter och sakfrågor. BEPS Action 7: PE, Round 2. The OECD has released its second draft, following its initial draft on 31 October 2014, on BEPS Action 7: Preventing the Artificial Avoidance of PE Status. Comments, which should be kept as short as possible, on this latest draft should be sent by 12 June 2015. Posts about BEPS Action Plan 7 written by Taxbeech. BEPS Action Plans noted in our previous posts had recommended changes to be brought in to domestic laws and the tax treaties among the countries.

The BEPS project itself has been divided into 15 proposals, or "actions." Without a doubt, one of the most far-reaching of these actions in terms of the number of companies that would be affected (regardless of size) is Action 7, Preventing the Artificial Avoidance of Permanent Establishment Status.

2017-06-01 2016-01-20 Action to fight corporate tax avoidance has been deemed necessary in the OECD forum has and received further impetus through the G20/OECD Base e rosion and p rofit shifting action plan (known as BEPS). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes. The 15 Action Points BEPS.

2015-10-07

OECD BEPS Action 7 – Preventing the Artificial Avoidance of Permanent Establishment Status Background Gaps and mismatches in the current international tax rules create opportunities for Base Erosion and Profit Shifting (BEPS), requiring bold moves by policymakers to restore confidence in the system and ensure that The BEPS Project has been divided into 15 Actions, of which one of the most far-reaching actions is Action 7 (Preventing the Artificial Avoidance of Permanent Establishment Status). The purpose of Action 7 is to tackle common tax avoidance strategies used to circumvent the existing definition of permanent establishment (PE) via the use of agency or similar arrangements (eg commissionaire arrangements). The BEPS project itself has been divided into 15 proposals, or "actions." Without a doubt, one of the most far-reaching of these actions in terms of the number of companies that would be affected (regardless of size) is Action 7, Preventing the Artificial Avoidance of Permanent Establishment Status. Broadcast date: 21 January 2015On 31 October 2014, a discussion draft was released on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Ac driftställe i åtgärdspunkt 7 i BEPS åtgärdsplan, samt utreda huruvida förslaget uppfyller syftet att motverka multinationella företags möjlighet till erodering av medlemsstaters skattebaser. 1 BEPS- Base Erosion and Profit Sifting.

5.5 OECD MTC 109 10.7.7 Självständig/oberoende agent – art.
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2015-10-07

Definitionen har även använts vid utformning av nationella regler för Slutrapporten för action 7, ”Preventing the Artificial Avoidance of PE status” är det tredje dokumentet avseende fasta driftställen inom ramen för BEPS-projektet och stämmer i stora delar överens med tidigare rapportutkast. Slutrapporten innehåller dock betydande ändringar, exempelvis en ny utformning av agentregeln som sannolikt kommer att innebära ett ökat antal situationer One of those particular actions is BEPS Action 7, which is titled: “Preventing the artificial avoidance of PE status”. The OECD did extensive research on this subject, to which extent they consulted the public twice3, which resulted in a final report on Action 7 in October 2015.4 Previous to the BEPS-project, the OECD OECD – BEPS Action Plan 7: Discussion Draft on preventing artificial ance of permanent establishment status 14 November 2014 Background The Organisation for Economic Co-operation and Development (OECD) launched an Action Plan on Base Erosion and Profit Shifting (BEPS) in July 2013. OECD’s BEPS Action 7, seek to cope with the artificial avoidance of permanent establishment status by recommending sudden measures to prevent this.

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One of the main goals of OECD BEPS Action 7 is to expand the scope of the Dependent Agent Permanent Establishment (“DAPE”) whereby the source country

‘The aim of Action 7 is to develop changes to the definition of a permanent establishment (PE) to prevent abuses of that threshold, including through the use of commissionaire arrangements BEPS Action 7: PE, Round 2. The OECD has released its second draft, following its initial draft on 31 October 2014, on BEPS Action 7: Preventing the Artificial Avoidance of PE Status.