BEPS: Indirect tax impact

9 years 1 month ago - 9 years 1 month ago #387 by Caspar001

BEPS: Indirect tax impact was created by Caspar001

Key observations:

Interaction of Article 1 (Digital Economy) and Article 7 (PE) may create a wider gap for findings of a indirect tax “fixed establishment” and a direct tax “permanent establishment” (PE), although some countries do not respect such distinction. Thus, business models merit a review for such changes.
Article 8 (Intangibles) set forth changes in allocation and valuation that may affect customs valuations.
Actons 8-10 (transfer pricing) may invite additional focus by tax authorities on VAT/GST and customs.
Action 13 (country-by-country reporting) may invite scrutiny of indirect taxes.

Last edit: 9 years 1 month ago by Caspar001.

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Key Group website	Tax Control Framework	Tax Controversy
Planning of non-routine transactions	Data and Technology	Training
Tax strategic plan	Reporting	VAT fraud
Tax risk management	Corporate responsibility

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