Topics: Overview of Base Erosion & Profit Shifting (“BEPS”)
- Introduction to BEPS and its Action Plans
- Treaty Abuse and Treaty shopping
- Reading of DTAAs with the MLI (and relevance of synthesized text)
- OECD and G20 inclusive framework on BEPS
- BEPS 2.0 – Pillar 1 and 2
- Global minimum effective tax rate
- Pillar 1 of BEPS 2.0
Speaker: CA. Gaurav Singhal