key recent developments in international tax...key recent developments in international tax 22...
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Key recent developments in International Tax22 October 2020 | 1.5 CPE hours
3:00pm–4:30pm
Target Audience Tax and Finance professionals (Accounting, Reporting), CFO, Controllers, Finance Managers
Delivery mode Live Webinar or Live Seminar
Facilitators Liew Li Mei Partner Business Tax
Course Fee S$83
Introduction to course
Introduction to Course (short paragraph problem statement and solution): In 2015, the OECD delivered on the finalisation of detailed Actions under the Base Erosion and Profit Shifting (BEPS) project. The BEPS project is designed to counter tax avoidance and increase transparency in the tax environment. The BEPS Inclusive Framework is now composed of over 135 countries that are required to implement the four minimum standards.
This three hour workshop looks at an overview of the minimum standards under the BEPS project, with a particular focus on the minimum standard for the prevention of tax treaty abuse and its implementation through the multilateral instrument (MLI). We will also focus on the impact of the MLI on Singapore’s double tax treaties.
Learning objectives
• Improve your awareness of the minimum standards under the BEPS project that all member countries are required to implement
• Raise your understanding with regard to the minimum standard for the prevention of treaty abuse, and in particular the Principle Purposes Test.
• Understand how countries have implemented the minimum standard for treaty abuse through the MLI.
• Understand the impact of the MLI on Singapore’s double tax treaties.
• Raise awareness for the two pillars of work currently being undertaken by the OECD in response to the tax challenges from digitalisation.
Outline of course
• High-level overview of the BEPS project and the minimum standards that all member countries are required to implement.
• The minimum standard for the prevention of tax treaty abuse, and in particular the Principal Purposes Test.
• Implementation of the minimum standard for the prevention of tax treaty abuse through the MLI.
• Impact of the MLI on Singapore’s double tax treaties.
• Highlight the two pillars of work currently being undertaken by the OECD in response to the tax challenges arising from digitalisation.
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