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COMBATTRE LES PARADIS FISCAUX |
CE QUI A ÉTÉ FAIT -
CE QUI DEVRAIT ÊTRE FAIT
ANNEXES
ACTION 4
LIMIT BASE EROSION VIA
INTEREST DEDUCTIONS AND
OTHER FINANCIAL PAYMENTS.
Develop recommendations regarding best prac-
tices in the design of rules to prevent base erosion
through the use of interest expense, for example
through the use of related-party and third-party
debt to achieve excessive interest deductions or
to finance the production of exempt or deferred
income, and other financial payments that are
economically equivalent to interest payments. The
work will evaluate the effectiveness of different
types of limitations. In connection with and in sup-
port of the foregoing work, transfer pricing guid-
ance will also be developed regarding the pricing
of related party financial transactions, including
financial and performance guarantees, derivatives
(including internal derivatives used in intra-bank
dealings), and captive and other insurance ar-
rangements. The work will be co-ordinated with
the work on hybrids and CFC rules.
ACTION 5
COUNTER HARMFUL TAX
PRACTICES MORE EFFECTIVELY,
TAKING INTO ACCOUNT TRANS-
PARENCY AND SUBSTANCE.
Revamp the work on harmful tax practices with a
priority on improving transparency, including com-
pulsory spontaneous exchange on rulings related
to preferential regimes, and on requiring substan-
tial activity for any preferential regime. It will take
a holistic approach to evaluate preferential tax
regimes in the BEPS context. It will engage with
non-OECD members on the basis of the existing
framework and consider revisions or additions to
the existing framework.
ACTION 6
PREVENT TREATY ABUSE.
Develop model treaty provisions and recommen-
dations regarding the design of domestic rules to
prevent the granting of treaty benefits in inappro-
priate circumstances. Work will also be done to
clarify that tax treaties are not intended to be used
to generate double non-taxation and to identify the
tax policy considerations that, in general, countries
should consider before deciding to enter into a
tax treaty with another country. The work will be
co-ordinated with the work on hybrids.
ACTION 7
PREVENT THE ARTIFICIAL
AVOIDANCE OF PE STATUS.
Develop changes to the definition of PE to prevent
the artificial avoidance of PE status in relation to
BEPS, including through the use of commissionaire
arrangements and the specific activity exemptions.
Work on these issues will also address related prof-
it attribution issues.
ACTION 8 - 9 - 10
ASSURE THAT TRANSFER
PRICING OUTCOMES ARE IN
LINE WITH VALUE CREATION
ACTION 8
– INTANGIBLES.
Develop rules to prevent BEPS by moving intangi-
bles among group members. This will involve: (i)
adopting a broad and clearly delineated definition
of intangibles; (ii) ensuring that profits associated
with the transfer and use of intangibles are ap-
propriately allocated in accordance with (rather
than divorced from) value creation; (iii) developing