16 FOCUS BEPS M&A BEPS 30 BEPS 33
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1 16 FOCUS BEPS M&A BEPS 30 BEPS 33
2 BEPS and business BEPS BEPS G20BEPS BEPS BEPS Credits: Wiktor Dabkowski, Pitju/Shutterstock, Randy Glass (illustration) OECD BEPS 1OECD 15 BEPS BEPS BEPS IT BEPS BEPS 10 5 M&A BEPS BEPS OECD OECD 2016OECDBEPS OECD G20 BEPS BEPS 2016BEPS 1 BEPS BEPS BEPS BEPS EY EY
3 BEPS BEPS BEPS 4 3 BEPS Dr. Credits: Diaz Wichmann Photography Studio Credits: Vorname Name EY - 16 EY
4 BEPS BEPS OECD BEPS BEPS 5 APA SAT EY BEPS BEPS ey.com/bepstracker Credits: Vorname Name Credits: Rogan Macdonald 6 EY - 16 EY
5 16 FOCUS Governments vs. business: who s in the lead? SEE PAGE 20 Three companies confront a post-beps world SEE PAGE 32 M&A turning into a minefield SEE PAGE 44 The EU s take on the biggest tax rewrite ever SEE PAGE 48 Valère Moutarlier Director, Directorate General for Taxation and Customs Union, European Commission BEPS BEPS BEPS and business ey.com/tax EY online taxinsights.ey.com Tax online Tax thought leadership Tax Insights Focus BEPS Tax Insights? BEPS? BEPS OECD BEPS BEPS Tax Insights BEPSEU BEPS EU BEPS7 PE 7 10 BEPS 16 BEPS BEPS 22 BEPS M&A BEPS 30 M&A M&A BEPS 33 BEPS 36 EU BEPS EY tax.knowledge@jp.ey.com BEPS? EMEIA EY Tax BEPS BEPS 7 Credits: Vorname Name Credits: Vorname Name BEPS BEPS 8 EY - 16 EY
6 BEPS BEPS BEPS and business BEPS Dr G20OECD 4%10% OECD BEPS OECD OECD OECD 2014EY Tax Insights 34 G20 OECD OECD OECD IT UKEY AV BEPS OECD BIAC BIAC > Credit: Merydolla/Shutterstock Credits: Vorname Name : 3: CFC 4: 5: PE BEPS OECD OECD 15 OECDBEPS BEPS EY - 16 EY
7 BEPS BEPS OECD BEPS BEPS BIAC OECD Credit: all-silhouettes.com Dr. AB BEPS BEPS EY BEPS EU BEPS BEPS 1 1 BEPS8 BEPS OECD under 750 million a year EY EMEIA 7BEPS PE PE 1 1 BEPS > BEPS 1 BEPS EY IT 12 EY - 16 EY
8 BEPS BEPS EBITDA 10%30% BEPS 7 IT 1 BEPS BEPS BEPS BEPS BEPS BEPS BEPS 15 Credits: Vorname Name Credits: Vorname Name BEPS BEPS BEPS BEPS BEPS 4EUBEPS 127 CFO BEPS BEPS BEPS * CFC CFC CFC BEPS CbC BEPSMNE DEMPE BEPS DEMPE: development, enhancement, maintenance, protection and exploitation 5 BEPS BEPS EBITDA 2 BEPS BEPS Nexus BEPS MNE MNE BEPS PE MNE MNE BEPS BEPS Treaty shopping MNE CFC * 14 EY - 16 EY
9 BEPS BEPS BEPS EY BEPS BEPS BEPS BEPS OECDBEPS BEPS OECD BEPS OECD BEPS EU BEPS Credit: Manuel Presti/Science Photo Library/Keystone VP BEPS BEPS BEPS 1 1BEPS > 16 EY - 16 EY
10 BEPS BEPS EY BEPS OECD BEPS BEPS BEPS 1 BEPS PE EY PE 2 1 BEPS BEPS Credit: Manuel Presti/Science Photo Library/Keystone EY BEPS BEPS 1OECD BEPS BEPS 1 EY BEPS BEPS 1 1 BEPS BEPS BEPS BEPS BEPS 18 EY - 16 EY
11 BEPS BEPS 1 Chris Hill, Carrick-a-Rede Rope Bridge in Northern Ireland. 20 EY - 16 EY
12 TP.WEB is an integrated IT platform for BEPS 13 compliant TP documentation BEPS BEPS BEPS BEPS Credit: all-silhouettes.com BEPS BEPS OECD BEPS 2 PE BEPS EY OECDPE 1 OECD BEPS EY BEPS13 TP.WEB CbCR.WEB 2 ERP EY tax.marketing@jp.ey.com Efficient management of increased TP documentation requirements under BEPS Action 13 EY OECDPE PE BEPS PE 1 PE BEPS 30 > 22 EY - 16 EY
13 BEPS BEPS BEPS 1 IP BEPS IP IP BEPS DEMPE IP IP OECD DEMPE EY EMEIA IP IP IP BEPS PE A B C EYBEPS Credit: all-silhouettes.com D PE PE BEPS BEPS BEPS BEPS BEPS BEPS 2 BEPS BEPS BEPS OECD BEPS BEPS PE 1 PE PE DEMPE IP IP 24 EY - 16 EY
14 BEPS BEPS EY OECDBEPS G20 OECDBEPS BEPS OECD ,000 1 OECD /3/ /3/ /3/ /3/ , /3/ /3/ /3/ /3/ : 2: /6/ / 3: 1 26 EY - 16 EY
15 BEPS BEPS i. ii. 2. i. ii. iii. iv. v. 1. i. ii. iii. 2. i. ii. iii. 3. i. ii. iii. 4. A B i. ii. A iii. B ii. 3. i. ii. iii. iv. v. 4. i. ii. iii. 5. i. ii. 7. i. ii. iii. A iv. B 8. i. a. b. A c. B ii. a. b. A c. B iii. a. b. A c. B 9. i. A a. b. c. ii. B i. 1,000 1, CbCR :MF LF CbCR LF LF/ / MF MF MF LF MF MF LF LF CbCR MF LF LF EY - 16 EY
16 BEPS BEPS M&A BEPS M&A M&A / M&A BEPS M&A BEPS / EYGlobal Capital Confidence Barometer M&A M&A BEPS M&A EY Q: 12? 57% 56% 59% 50% M&A M&A BEPS Base Erosion and Profit Shifting = OECD 15 M&A M&A M&A % % % % % % % % % % CCB* *EY 30 EY - 16 EY
17 BEPS BEPS Q: 12 M&A 2% 2% 5% 15% 49% 49% Q: 4% 6% 4% 7% 5% 10% 9% 7% 11% 27% 18% 38% 47% 26% 43% 54% 36% 47% BEPS 46% 83% 49% % 76% 58% 46% 69% 47% 37% 57% 42% M&A BEPS M&ALBO BEPS 2 4 BEPS 6 / BEPS 7PE / / BEPSOECD M&A 1. of_proposed_combination_with_allergan I. EY OECD BEPS 15 Base Erosion and Profit Shifting BEPS Action 13 G20 III. 32 EY - 16 EY
18 BEPS BEPS II. BEPS 1 1 OECD WTO* / / * TNMM TNMM III. BEPS IV. II. BEPSAction Action 13 Action BEPS 3. Action EY - 16 EY
19 BEPS BEPS OECD BEPS? EUBEPS? CFC BEPS EU BEPS OECD BEPS EU BEPS? 28 BEPS OECDOECD BEPS? OECDIMF > Credit: Wiktor Dabkowski 36 EY - 16 EY
20 BEPS BEPS? EU BEPS CFC? EU BEPS14 BEPS OECD? OECD BEPS EU G20 EU? EU OECD ECSC 6 EU 2013 EU28 BEPS? EU BEPS? BEPS BEPS? BEPS EU? BEPS EU BEPSOECD ı Connect with us EY Ernst & Young Tax Co. Tax insights EY Japan Tax EY Webcast ナレッジナビゲーター EY Apple App StoreGoogle Google play EY Assurance Tax Transactions Advisory EY EY EY ey.com EY EYEY M&A Ernst & Young Tax Co. All Rights Reserved. Japan Tax SCORE ED 0617 EY EY 38 EY - 16 EY
21 BEPS? ey.com/betterworkingworld #BetterQuestions Credits: Vorname Name 2016 Ernst & Young Tax Co. All Rights Reserved. Japan Tax SCORE ED None. 40 EY - 16
15 FOCUS
15 FOCUS ? 1 = 6,000 1 26 kg 1 16,000 11 Credits: Steffen Thalemann, Classical Numismatic Group, Inc., Randy Glass Studio (illustration) EY APQC IMA 2015? IT X CEO CFO Tax Insights EY EY - 15 3 2 1928
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%
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
OECD BEPS15 15 BEPS OECD explanatory notes EY Global Tax Alert PEBEPS OECD i in place of iiappli
2017 7 14 Japan tax alert EY BEPS EY EY www.eytax.jp/tax-library/newsletters/index.html 2017 6 7 67OECD BEPS) 2017 6 16 Japan tax alert Covered Tax Agreements 35 reservations notifications 2015 10 5OECD
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