The 107th OECD Tax Seminar on Implementing BEPS: Minimum Standards (BL)

Date09-04-2018 – 14-04-2018
VenueSeoul, Korea
AttendeesThe event is aimed at policymakers in Ministry of Finance or Tax Administration with responsibility for drafting legislation, and high level administrators in charge of implementing BEPS minimum standards.

Main Contents

The BEPS package, endorsed by the OECD and the G-20, covers the 15 areas identified in the 2013 BEPS Action Plan. These include four new minimum standards and updates of the existing standards. The minimum standards are relevant for the members of BEPS, including those participating in the Inclusive Framework on BEPS Implementation. The minimum standards cover cases where no action by some countries would have created negative spill over effects. The minimum standards adopted in the BEPS package consist of the following: (i) to address harmful tax practices, (ii) to prevent tax-treaty shopping, (iii) to ensure Country-by-Country Reporting, and (iv) to improve the effectiveness of cross-border tax dispute resolution between tax administrations. This event will analyse each of these actions and study the effective implementation of the minimum standards…..

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