KENYA
OECD - Base Erosion & Profit Shifting
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Chapter 8
OECD and G20 BEPS Action Plan: Changes to the International Tax System
- The (BEPS) Project, an ambitious plan undertaken jointly by the OECD and G20
to overhaul the global international tax system, culminated with a huge report
of recommendations that, if adopted, could have a significant impact on cross-border trade.
Prevent Treaty Abuse
Action 6
Prevent treaty abuse
Develop model treaty provisions and recommendations regarding
- the design of domestic rules to prevent the granting of treaty benefits in
inappropriate 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
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