OECD BEPS15 15 BEPS OECD explanatory notes EY Global Tax Alert PEBEPS OECD i in place of iiappli
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1 Japan tax alert EY BEPS EY EY OECD BEPS) Japan tax alert Covered Tax Agreements 35 reservations notifications
2 OECD BEPS15 15 BEPS OECD explanatory notes EY Global Tax Alert PEBEPS OECD i in place of iiapplies to iii in the absence of iv in place of or in the absence of 1 BEPS EY Global Tax Alert OECD releases multilateral instrument to implement treaty related BEPS measures on hybrid mismatch arrangements, treaty abuse, permanent establishment status and dispute resolution EY Global Tax Alert Signing by 68 jurisdictions of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS highlights impacts for business to consider EY Global Tax Alert Signing by 68 jurisdictions of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS highlights impacts for business to consider 2 Japan tax alert
3 (35 ) 32 A BEPS f MAP e 41 Japan tax alert
4 5 5 3 A C A B C B BEPS BEPS Japan tax alert BEPS6 ilob PPTii PPTiii LOBLOB BEPS6 PPT 7 PPT LOBPPT 1PPT 7 7 PPT 7 LOB LOB 8 8
5 BEPS6 OECD % PE triangular provision PE PE PE 60% PE saving clause C i 12 ii 13 iii14 PE BEPS7 PE PEOECD 5 Japan tax alert
6 121PE % OECD54 PE BEPS7 PE 2 A 7 PE B A PEBEPS7 PE OECD 53 PE BEPS PPT a 136 c 143 a Japan tax alert
7 BEPS14 16 OECD BEPS i 17 ii MBTA: Mandatory Binding Treaty Arbitration MBTA MBTA MBTA MBTA MBTA MBTA Japan tax alert
8 II / MAP b 2 35 d Japan tax alert
9 A B C BEPS B 9C A B5 C Japan tax alert
10 ilob PPTii PPT iii LOBLOB BEPS6 PPT 7PPT LOB PPT PPT 12 LOB 26 PPT PPT71LOB Japan tax alert
11 PE triangular provision PE PE 60% 11saving clause 12 PE OECD5 13 OECD54 PE BEPS7 PE A B 134antifragmentation A B A 7 13B A B13413 Japan tax alert
12 PE PE OECD BEPS14 OECD i 171 ii 1 12 Japan tax alert
13 35 BEPS 24 BEPS I * / * ** ** Japan tax alert
14 II / a a A B 9C C C Japan tax alert
15 LOB 7PPT: Principle Purpose Test 26 PPT LOB LOB PPT LOB PPT Japan tax alert
16 A 7 13B Japan tax alert
17 / 4 Japan tax alert
18 EY hiroyuki.nishida@jp.ey.com hideki.ohori@jp.ey.com EY tax.marketing@jp.ey.com EY Assurance Tax Transactions Advisory EY EY EY ey.com EY EY EYM&A Ernst & Young Tax Co. All Rights Reserved. Japan Tax SCORE EY EY 18 Japan tax alert
1 8 10% 6% 14% 3 10% 25% 10% 15% 10%35% 4 14% 9% 6% 6% 8.5% 9% 14% % 25% 0% 5% 21.7% % 9% 5% % 5% 9% 5% % 6% 2 = 310% 2 14%
2016 12 20 Japan tax newsletter EY 29 EY EY /pdf http://www.ey.com/gl/en/services/tax/ International-Tax/Tax-alert-library%23date Contents 2 8 16 18 28 12 829 2016 12 20 Financial services tax alert29
27 OECDBEPS 2720% 127 25.5%23.9% 7.2% 276.0% 284.8% 34.62% 2732.11%2.51% 2831.33% 3.29% 27 28 34.62% 32.11% 31.33% 228 28 20% 99%1 1 7 3 274 125.5% 23
2015119 Japan tax newsletter EY 27 Contents 27 123027 27 OECDBEPS 2720% 127 25.5%23.9% 7.2% 276.0% 284.8% 34.62% 2732.11%2.51% 2831.33% 3.29% 27 28 34.62% 32.11% 31.33% 228 28 20% 99%1 1 7 3 274 125.5%
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16 FOCUS BEPS 16 26 M&A BEPS 30 BEPS 33 BEPS and business BEPS BEPS 2015 10G20BEPS BEPS BEPS Credits: Wiktor Dabkowski, Pitju/Shutterstock, Randy Glass (illustration) OECD BEPS 1OECD 15 BEPS 3 1 2 3 BEPS
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