G20、OECDの対策案を支持--多国籍企業の課税逃れ問題で - (page 3)

註1 具体的なアクション項目

• 01. Address the tax challenges of the digital economy
  (i) Establishing international coherence of corporate income taxation.
• 02. Neutralize the effects of hybrid mismatch arrangements
• 03. Strengthen CFC（Controlled Foreign Company） rules
• 04. Limit base erosion via interest deductions and other financial payments
• 05. Counter harmful tax practices more effectively, taking into account transparency and substance
  (ii) Restoring the full effects and benefits of international standards
• 06. Prevent treaty abuse
• 07. Prevent th artificial avoidance of PE（Parmanet Establishment） status
• 08. 09, 10.
  Assure that transfer pricing outcomes are in line with value creation
  08. Intangibles
  09. Risks and capital
  10. Other high-risk transactions
  (iii) Ensuring transparency while promoting increased certainty and predictability
• 11. Establish methodologies to collect and analyse data on BEPS（Base erosion and profit shifting） and the actions to address it
• 12. Require taxpayers to disclose their aggressive tax planning arrangements
• 13. Re-Examine transfer pricing documentation
• 14. Make dispute resolution mechanisms more effective
  (iv) From agreed policies to tax rules: the need for a swift implementation of the measures
• 15. Develop a multilateral instrument