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BEPS
India and India Outbound perspective
The BEPS project is extremely relevant for India, especially the action plans dealing with treaty abuse, permanent establishment, intangibles, digital economy, and transfer pricing documentation and country-by-country reporting.
The relevance of BEPS is from an India outbound as well as India inbound perspective.
Base Erosion and Profit Shifting (Beps) Analysis and India Perspective
This report focuses on reinforcing substance requirements in international standards to ensure alignment of taxation with the location of economic activity and value creation: There are aspects to prevent tax treaty abuse (i.e. treaty shopping), strengthen rules relating to creation of a permanent establishment for taxation in the source country, ensuring transfer pricing outcomes are in line with value creation in relation to intangibles, etc. This publication analyses key issues around BEPS as well as outlines the Indian perspective in relation to these issues.
Base Erosion and Profit Shifting (BEPS) Analysis and India Outbound Perspective
This report focuses on reinforcing substance requirements in international standards to ensure alignment of taxation with the location of economic activity and value creation: There are aspects to prevent tax treaty abuse (i.e. treaty shopping), strengthen rules relating to creation of a permanent establishment for taxation in the source country, ensuring transfer pricing outcomes are in line with value creation in relation to intangibles, etc. This publication analyses key issues around BEPS as well as outlines the Indian perspective in relation to these issues from an outbound perspective.
