OECD’S Action Plan on Tax Base Erosion and Profit Shifting (BEPS); Emphasis on Treaty Abuse and Avoidance of Permanent Establishments and Multilateral Instruments for the Cases Study of Uganda

Revista Derecho Fiscal N° 14, enero-junio 2019

26 Pages Posted: 31 May 2019

See all articles by Busingye Agnes

Busingye Agnes

Government of Uganda - Uganda Revenue Authority

Date Written: May 8, 2019

Abstract

In this article, the author deals with the question; What should be Uganda’s response following the Organisation for Economic Co-operation and Development (OECD)’s Base Erosion and Profit Shifting (BEPS) on Action 6 (Prevent treaty abuse), Action 7 (Prevent artificial avoidance) of the Permanent Establishment (PE) Status and Action 15 (Development of Multilateral Instruments (mli) to modify Bilateral Tax Treaty. In answering this question, this article considers; Uganda’s existing tax treaties, lessons drawn from BEPs Action 6, What a Permanent Establishment (PE) means, The existing avoidance strategies of a PE, lessons drawn from BEPS Action 7, should Uganda sign or not sign the Multilateral Instruments (mli). The OECD released a report on G20 Base Erosion and Profit Shifting (BEPS) which comprises of 15 Action Plans to address Base Erosion and Profit Shifting. All the 15 Action Plans were set out to equip governments to domesticate international instruments in order to address tax avoidance while ensuring that profits are taxed where economic activities that generate profits are performed, and where value is created. All these BEPS 15 Action plans are broad in nature, and therefore, this article only deals with BEPS Actions 6, 7 and 154.

Suggested Citation

Agnes, Busingye, OECD’S Action Plan on Tax Base Erosion and Profit Shifting (BEPS); Emphasis on Treaty Abuse and Avoidance of Permanent Establishments and Multilateral Instruments for the Cases Study of Uganda (May 8, 2019). Revista Derecho Fiscal N° 14, enero-junio 2019, Available at SSRN: https://ssrn.com/abstract=3385049

Busingye Agnes (Contact Author)

Government of Uganda - Uganda Revenue Authority ( email )

Plot M193/M194- Nakawa Industrial Area
P.O.Box 7279
Kampala
Uganda

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