"BEPS (Base erosion and profit shifting) Action 5- An Overview and Analysis"

CPD (Continuing Professional Development)

Resource Persons:
Mr. Mario Hannelas, Director, LTD, Mauritius Revenue Authority
Mrs. Yamini Rangasamy Section Head, LTD, Mauritius Revenue Authority

Course synopsis:
The OECD/G20 Project to address Base Erosion and Profit Shifting (“BEPS”) was launched following a call by G20 Leaders to identify the key issues that lead to BEPS.  The BEPS package that comprises 15 Action Points was delivered in October 2015. As a member of the Inclusive Framework, Mauritius has committed to meet the minimum standards under the BEPS project.

A brief introduction of the BEPS project will be provided followed by an update on the status of implementation of BEPS Action 5 (fighting harmful tax practices) and BEPS Action 6 (Prevent tax treaty abuse). Steps being taken to comply with standards set by the Forum on Harmful Tax Practices and the EU Commission will also be discussed.

Experience Level:

All

Group:

Law Practitioners & Legal Officers