Let’s talk about BEPS! ü Base Erosion and Profit Shifting (BEPS)

Let’s talk about BEPS!
Base Erosion and Profit Shifting (BEPS)
The OECD 15 points Action Plan
Substance
üDigital Economy
üTP / Intangibles
TP / Risk & Capital
üHybrid Mismatch
üTP / Documentation
TP / High Risk
Transactions
Arrangements
ncy
pare
Trans
üHarmful Tax Practices
Interest Deductions
üTax Treaty Abuse
üMultilateral
CFC Rules
Instrument
Avoidance of PE
Status
Methodologies &
Data Analysis
Disclosure Rules
Dispute Resolution
Are you prepared for BEPS?
Doc
ume
ntat
ion
Given the very ambitious timeline for the implementation of the BEPS
Action Plan, it is crucial for businesses not only to fully understand the
current tax debate, but also to consider and anticipate any potential
impact on existing structures or on future transactions.
What are the key questions to which multinational enterprises should
seek answers?
*How are the various countries reacting to BEPS?
For more information
about BEPS visit our
website
kpmg.com/LU/BEPS
kpmg.com/LU/BEPS-FAQ
*How might BEPS affect my business?
* Are the transactions and structures in place or in progress “BEPS
compliant”?
*Which BEPS action might have the most impact on my business?
*What is the best possible tax strategy for my company in the future?
*Am I prepared to communicate on these strategies?
Contact us
We can help!
In order to help you answer those questions and address this challenge
in the most timely and efficient way, KPMG has put together a
dedicated BEPS team.
Our tailor-made BEPS services
Sébastien Labbé
Partner
T: + 352 22 51 51 5565
E: [email protected]
Face to face discussions
to keep you up to date
Tailored workshops
to go deeper into the
BEPS recommendations
Health check / Review
of your structures
Assistance in defining
a sustainable tax
policy/strategy
Review of your tax
communication strategy
Louis Thomas
Partner
T: + 352 22 51 51 5527
E: [email protected]
Philippe Neefs
Partner, Transfer Pricing
T: + 352 22 51 51 5531
E: [email protected]
Flora Castellani
Director, Tax Knowledge
T: + 352 22 51 51 5353
E: [email protected]
www.kpmg.lu
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individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such
information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such
information without appropriate professional advice after a thorough examination of the particular situation.
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