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BEPS: Treaty aspects presentation
Published on 19 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- purpose and effects of tax treaties
- BEPS & treaties
- treaty abuse
- PE status
- transfer pricing
- transparency and dispute resolution
- multilateral agreement
- what might happen.
Author profile
Claudio Cimetta
Claudio is a specialist international tax Partner with Deloitte. He advises multinational corporations and investment funds on cross-border transactions, including Australian inbound investment and outbound investments across Asia, Europe and North America. He has over 17 years of experience, including three years as a director in Deloitte’s M&A tax group in London. Claudio’s Australian outbound advisory experience includes a range of projects for major Australian listed companies and funds. These include foreign M&A and expansion, financing, supply chain optimisation and offshore capital projects. - Current at 17 March 2016
This was presented at 2014 Financial Services Taxation Conference .
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BEPS: OECD perspective
Author(s): Richard J VANNMaterials from this session:
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Policy and tax reform
Author(s): John FreebairnMaterials from this session:
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Current issues relating to trusts Division 6C and MITs
Author(s): Karen PAYNEMaterials from this session:
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The attribution of profits to permanent establishments
Author(s): Ian FULLERTONMaterials from this session:
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Transfer pricing aspects of insurance & reinsurance
Author(s): Geoffrey GILL, Cameron SmithMaterials from this session:
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Tax deferred distributions
Author(s): Antoinette ELIAS, Brian LaneMaterials from this session:
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Tax issues in restructures, acquisitions and dealing with distressed debt
Author(s): Ian KELLOCKMaterials from this session:
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Financial transaction taxes - Current state of play and potential impacts
Author(s): Gavin MARJORAMMaterials from this session:
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BEPS: Treaty aspects
Author(s): Claudio CimettaMaterials from this session:
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Income tax and The Personal Property Securities Act 2009 (C’wlth)
Author(s): David WOODMaterials from this session:
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Review of the debt/equity tax rules
Author(s): Teresa DYSONMaterials from this session:
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FATCA - What is the state of play?
Author(s): William BROWNMaterials from this session:
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Liabilities – A changing world post TOFA
Author(s): Euan CAMPBELL, Andrew HirstMaterials from this session:
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The new transfer pricing rules in the context of financial services
Author(s): Kristen DEARDS, Sarah StevensMaterials from this session:
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Taxation of life insurance companies – Reflections on the 2000 reforms
Author(s): Patrick Grob, Jeremy HirchhornMaterials from this session:
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Recent cases
Author(s): Joanne DUNNE, Juliette Mason, James PattoMaterials from this session:
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Offshore banking units
Author(s): Tony FROST, Ultan MacDonald, Craig MarstonMaterials from this session:
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