• International Taxation
  • Multilateral Instrument
    • Article 2 - Interpretation of Terms
    • Article 3 - Hibrid Mismatches
    • Article 5 - Method of Elimination of Double Taxation
    • Article 6 - Purpose of a Covered Tax Agreement
    • Article 7 - Prevention of Treaty Abuse
    • Article 9 - Capital Gains
    • Article 16 - Mutual Agreement Procedure
    • Article 12 - 15 Artificial Avoidance of P.E. Status
      • Application of Article 13 to Covered Tax Agreements
    • Article 23 - Type of Arbitration Process
    • Article 35 - Entry into effect
    • Article 1 - Scope of the Convention
  • BEPS Actions
    • Action 1 - Digital Economy
    • Action 2 - Neutralizing Hybrid Mismatch Effects
    • Action 6 - Prevention of Treaty Abuse
    • Action 7 - Permanent Establishment Status
    • Action 13 CbC reporting
    • Action 14 Mutual Agreement Procedure
    • Action 15 Multilateral Instrument
  • Inclusive Framework
  • Bilateral Treaties
  • Articles Sharing

BEPS Actions

  • Home
  • BEPS Actions
  • What is BEPS & OECD BEPS Package?
  • Legal analysis on MAP provisions
  • MLI positions - reservations and notifications
  • BEPS Actions Reports
  • Action 1 - Digital Economy
  •      Challenge of Digital Economy
  •      Public discussion - digitalized economy
  • Action 2 - Neutralizing Hybrid Mismatch Effects
  • Action 6 - Prevention of Treaty Abuse
  •      Action 6 - Preventing Treaty Abuse
  • Action 7 - Permanent Establishment Status
  •      Permanent Establishment Status
  • Action 13 CbC reporting
  •      Filing of CbC reports
  •      Notification of obligation
  • Action 14 Mutual Agreement Procedure
  •      Legal analysis on MAP provisions
  •      Application of MAP articles to relevant CTAs
  • Action 15 Multilateral Instrument
  •      Entry into force and effect
  •      Synthesized texts of the MLI and CTAs

Contact Us

Unit 1206, 12th Floor, Peninsula Centre, 67 Mody Road, TST, Kowloon, Hong Kong
Tel.:(852) 2374 0067 Fax:(852) 2374 1813
Email : enquiry@china-tax.net
Contact : Mr. Alfred K K CHAN
...... [More]

Copyright and Disclaimer

Notice of Copyright Unless otherwise indicated, the materials found on this site are subject to copyright owned by China Tax & Investment Consultants Limited (The Company). Reproduction, adaptation, distribution, dissemination or making available of the information available within this web site for commercial use is strictly prohibited unless prior written authorization is obtained from the Company.
Disclaimer The Company shall not accept any responsibilities for any loss or damage
...... [More]

China Tax & Investment Consultants Ltd Copyright 2000-2025. All rights reserved. Notice of Copyright and Disclaimer