commissionaire arrangements are targeted with Action 7 of the 15-point Action Plan. A multilateral instrument (MLI) for the implementation of BEPS-countering measures has also has been recently issued.

This part of the MLI evolves from Action 7 of the BEPS Report Action which Companies often use commissionaire commissionaire arrangements and.

Specifically, the thesis seeks to determine the effectiveness of the proposals in counteracting the tax base erosion perceived by BEPS to presently result from such arrangements. OECD's conclusion about the purpose of commissionaire structures and similar The purpose of this thesis is to study the suggested changes in accordance to the PE definition introduced in the BEPS action 7 working paper presented by the OECD in September 2014, with public comments due in January 2015. Initially, It is also worth noting that while China decided to opt out on BEPS Action 7 in the context of MLI, it does not mean or indicate that China disagrees with the fundamental concept of BEPS Action 7 (in particular how an agency permanent establishment (PE) should be assessed or determined), which is evident by the language adopted under the New Treaty which specifically cites that under Further to BEPS Action 7, Article 12 of the MLI amends the PE definition included in existing tax treaties in order to tackle the artificial avoidance of PE status through commissionaire arrangements and similar strategies. Introduction After the 2014 Action 7 Discussion Draft was issued, the As part of its base erosion and profit shifting (BEPS) initia- present author noted that a limited risk distributor cannot tive, the OECD published its Action 7 Final Report: “Pre- be included under the agency PE concept.4 Indeed, this venting the Artificial Avoidance of Permanent Establish- was more or less implied in the BEPS Action 7 and the proposed amendments in the OECD MTC. In a typical commissionaire arrangement, a person (the agent) concludes contracts for the sale of products in a certain jurisdiction in its own name. However, the sale is made on behalf of an overseas principal (typically an enterprise) that also owns the products and fulfils the contract.

Beps action 7 commissionaire

OECD has released guidance on the BEPS Action Plan item 7: Preventing the Artificial Avoidance of PE Status. OECD’s BEPS Action 7 seeks to develop changes to the definition of a Permanent Establishment (PE) to prevent the artificial avoidance of PE status in relation to BEPS, including through the use of commissionaire arrangements and the specific activity exemptions. Shifting (BEPS). The Organisation for Economic Co-operation and Development (OECD) launched an Action Plan on BEPS in July 2013.

View Permanent Establishments and BEPS Action 7: Perspectives in Evolution by by the OECD Model, particularly with regard to commissionaire strictures.

CHAPTER 7 Commissionaire Arrangements/Low-Risk Distributors and Attribution of Profits to Permanent Establishments Giammarco Cottani 159 I. Introduction: The Development of Action 7 of the BEPS Project and Its Outcome 160 II. Commissionaire Arrangements and Article 5(5) of the OECD MTC: Historical Background 162 III. Further to BEPS Action 7, Article 12 of the MLI amends the PE definition included in existing tax treaties in order to tackle the artificial avoidance of PE status through commissionaire arrangements and similar strategies. In particular: 2015-06-11 · BEPS Action 7: Permanent Establishment Page 2 at all levels of government. Our nearly 7,000 individual members represent over 3,000 of the largest companies in the world.1 TEI Comments TEI commends the OECD for the substantial improvements of the proposed According to the final report on BEPS Action Point 7, two of the most commonly used arrangements to prevent the creation of a PE are (i) facilitating commissionaire arrangements and thus circumventing the "dependent agent rule", or (ii) applying the exemption relating to "preparatory and auxiliary" activities included in article 5(4) of the OECD Model Tax convention (2014).

make in relation to Action 7. Action 6 aims at preventing treaty abuse. We suggest that the results of this Action, together with transfer pricing measures may be sufficient to address artificial avoidance of PE status. 2.6 Of the options suggested to tackle commissionaire arrangements, we regard

We suggest that the results of this Action, together with transfer pricing measures may be sufficient to address artificial avoidance of PE status. 2.6 Of the options suggested to tackle commissionaire arrangements, we regard ICAEW 6/15 BEPS Action 7: Preventing the artificial avoidance of PE status 3 RESPONSES TO SPECIFIC QUESTIONS Section A – Artificial avoidance of PE status through commissionaire arrangements and similar strategies 1. We are concerned that the proposals start … 2014-11-07 BEPS Action 7: artificial avoidance of choose to adopt structures that may be potentially affected by the Action 7 proposals. For example, commissionaire structures are not solely used for BEPS has an Indirect Tax impact too. Let’s highlight for example action 7, 13 and 1: Prevent the artificial avoidance of PE status’ Country-by country reporting (CbC) Deliverable on the subject of “Addressing the Tax Challenges of the Digital Economy” BEPS: Belgium to change its position on commissionaire arrangements BEPS action 7 recap To prevent the use of certain common tax strategies that are believed to circumvent the existing permanent establishment (PE) definition, the OECD recommended important changes to said definition in its BEPS Action 7 Report. In that context, the BEPS Action 7 addressing commissionaire arrangements.. 40 .

2.6 Of the options suggested to tackle commissionaire arrangements, we regard ICAEW 6/15 BEPS Action 7: Preventing the artificial avoidance of PE status 3 RESPONSES TO SPECIFIC QUESTIONS Section A – Artificial avoidance of PE status through commissionaire arrangements and similar strategies 1. We are concerned that the proposals start … 2014-11-07 BEPS Action 7: artificial avoidance of choose to adopt structures that may be potentially affected by the Action 7 proposals. For example, commissionaire structures are not solely used for BEPS has an Indirect Tax impact too.
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Final Report BEPS Action 7: Preventing the Artificial Avoidance of PE Status. The OECD, on 5 October 2015, published its final BEPS Action 7 recommends the changes to be made to the definition of a permanent establishment in the OECD Model Tax Convention. Three different avoidance strategies are targeted with the updated definition: Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies forward through BEPS Action 7 regarding the artificial avoidance of PE status through commissionaire arrangements and similar strategies. Specifically, the thesis seeks to determine the effectiveness of the proposals in counteracting the tax base erosion perceived by BEPS to presently result from such arrangements. OECD's conclusion about the purpose of commissionaire structures and similar The purpose of this thesis is to study the suggested changes in accordance to the PE definition introduced in the BEPS action 7 working paper presented by the OECD in September 2014, with public comments due in January 2015.

the existence of a PE, including through agency or commissionaire arrangements instead of establishing related distributors.
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In this respect, the recent changes made to the definition of permanent establishment (PE) under BEPS Action 7 target aggressive tax structures used by multinationals enterprises (MNEs). Due to the narrow scope of Article 5(5) and 5(6), taxpayers easily managed to escape the existing definition of PE with the use of tax avoidance strategies, such as commissionaire arrangements.

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). Introduction After the 2014 Action 7 Discussion Draft was issued, the As part of its base erosion and profit shifting (BEPS) initia- present author noted that a limited risk distributor cannot tive, the OECD published its Action 7 Final Report: “Pre- be included under the agency PE concept.4 Indeed, this venting the Artificial Avoidance of Permanent Establish- was more or less implied in the forward through BEPS Action 7 regarding the artificial avoidance of PE status through commissionaire arrangements and similar strategies. Specifically, the thesis seeks to determine the effectiveness of the proposals in counteracting the tax base erosion perceived by BEPS … It is also worth noting that while China decided to opt out on BEPS Action 7 in the context of MLI, it does not mean or indicate that China disagrees with the fundamental concept of BEPS Action 7 (in particular how an agency permanent establishment (PE) should be assessed or determined), which is evident by the language adopted under the New Treaty which specifically cites that under In this respect, the recent changes made to the definition of permanent establishment (PE) under BEPS Action 7 target aggressive tax structures used by multinationals enterprises (MNEs). Due to the narrow scope of Article 5(5) and 5(6), taxpayers easily managed to escape the existing definition of PE with the use of tax avoidance strategies, such as commissionaire arrangements. make in relation to Action 7. Action 6 aims at preventing treaty abuse. We suggest that the results of this Action, together with transfer pricing measures may be sufficient to address artificial avoidance of PE status.