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International Tax > BEPS > Flashcards

BEPS Flashcards

1
Q

What acronym stands for Multilateral instrument (BEPS)?

A

MLI

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2
Q

BEPS Multilateral Instrument Ratified
What is it you may ask, well essentially the MLI enables the _____________ of our numerous bilateral tax treaties, without having to separately renegotiate each one with each relevant jurisdiction, to accommodate any measures to counter base erosion and profit shifting (BEPS) which result from the OECD/G20 BEPS project.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

swift modification

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3
Q

BEPS Multilateral Instrument Ratified
What is it you may ask, well essentially the MLI enables the swift modification of our numerous _____________, without having to separately renegotiate each one with each relevant jurisdiction, to accommodate any measures to counter base erosion and profit shifting (BEPS) which result from the OECD/G20 BEPS project.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

bilateral tax treaties

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4
Q

BEPS Multilateral Instrument Ratified
What is it you may ask, well essentially the MLI enables the swift modification of our numerous bilateral tax treaties, without having to separately renegotiate each one with each relevant jurisdiction, to accommodate any measures to counter base erosion and profit shifting (BEPS) which result from the OECD/G20 BEPS project.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

separately renegotiate

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5
Q

What is it you may ask, well essentially the MLI enables the swift modification of our numerous bilateral tax treaties, without having to separately renegotiate each one with each r_____________, to accommodate any measures to counter base erosion and profit shifting (BEPS) which result from the OECD/G20 BEPS project.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

relevant jurisdiction

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6
Q

BEPS Multilateral Instrument Ratified
New __________ developed by the OECD on anti-abuse, dispute resolution and transfer pricing will automatically update to our existing double tax treaty agreements once the MLI enters into force from 1st October 2018.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

treaty provisions

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7
Q

BEPS Multilateral Instrument Ratified
New treaty provisions developed by the ___________ on anti-abuse, dispute resolution and transfer pricing will automatically update to our existing double tax treaty agreements once the MLI enters into force from 1st October 2018.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

OECD

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8
Q

BEPS Multilateral Instrument Ratified
New treaty provisions developed by the OECD on ___________, dispute resolution and transfer pricing will automatically update to our existing double tax treaty agreements once the MLI enters into force from 1st October 2018.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

anti-abuse

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9
Q

BEPS Multilateral Instrument Ratified
New treaty provisions developed by the OECD on anti-abuse, _________ and transfer pricing will automatically update to our existing double tax treaty agreements once the MLI enters into force from 1st October 2018.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

dispute resolution

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10
Q

BEPS Multilateral Instrument Ratified
New treaty provisions developed by the OECD on anti-abuse, dispute resolution and ____________ will automatically update to our existing double tax treaty agreements once the MLI enters into force from 1st October 2018.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

transfer pricing

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11
Q

BEPS Multilateral Instrument Ratified
New treaty provisions developed by the OECD on ______________________ will automatically update to our existing double tax treaty agreements once the MLI enters into force from 1st October 2018.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

anti-abuse, dispute resolution and transfer pricing

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12
Q

BEPS Multilateral Instrument Ratified
New treaty provisions developed by the OECD on anti-abuse, dispute resolution and transfer pricing will _______________ to our existing double tax treaty agreements once the MLI enters into force from 1st October 2018.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

automatically update

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13
Q

BEPS Multilateral Instrument Ratified
New treaty provisions developed by the OECD on anti-abuse, dispute resolution and transfer pricing will automatically update to our existing double tax treaty agreements once the MLI enters into force from _____________.
https://gilligansheppard.co.nz/richards-tax-updates-august-2/

A

1st October 2018

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International Tax (6 decks)

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