BEPS definition

BEPS means base erosion and profit shifting.
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BEPS means Base erosion and profit shifting; "BMO" means BMO Real Estate Partners;
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BEPS means Base Erosion and Profit Shifting, as defined by the OECD.
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Examples of BEPS in a sentence

  • Amongst the measures contained in the Anti-Tax Avoidance Directive is an interest deductibility limitation rule similar to the recommendation contained in the BEPS Action 4 proposals.

  • India has been an active participant in the entire discussion and its involvement in the BEPS project has been intensive.

  • The Multilateral Instrument is to be applied alongside existing tax treaties (rather than amending them directly), modifying the application of those existing treaties in order to implement BEPS measures.

  • Key country developments can be found in the Bloomberg BNA BEPS Developments Tracker.

  • In July 2013 the OECD published its Action Plan on BEPS, which proposed fifteen actions intended to counter international tax base erosion and profit shifting.

  • In such cases, the Contracting Jurisdictions shall endeavour to reach a mutually satisfactory solution which meets the minimum standard for preventing treaty abuse under the OECD/G20 BEPS package.

  • The aim of the MLI is to update international tax rules and lessen the opportunity for tax avoidance by transposing the results from the BEPS project into more than 2,000 double tax treaties worldwide.

  • A decision stating that the notified aid is compatible with the Common Mar- ket in the sense of Article 88(3)142 or justified under Article 86(2)143 may be appealed by other Member States or third persons, provided they are di- 136Case 171/83 Commission v France [1983] ECR 2621.137Case 120/73 Lorenz v Germany [1973] ECR 1471; Case 171/83 Commission v France [1983] ECR 2621; Case 84/82 Germany v Commission [1984] ECR 1451.

  • Fiscal and taxation policy and practice is constantly evolving and at present the pace of evolution has been quickened due to a number of developments which include, but are not limited to, the Organisation for Economic Co-operation and Development ("OECD") Base Erosion and Profit Shifting project ("BEPS").

  • The BEPS project created a single set of consensus-based international tax rules to protect against tax avoidance while offering increased certainty and predictability to taxpayers.


More Definitions of BEPS

BEPS means Base Erosion and Profit Shifting;40*
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Related to BEPS

  • Student growth objective means an academic goal that teachers and designated supervisors set for groups of students.

  • MEPS means the New MAS Electronic Payment and Book-Entry System and has the same meaning as set out in the Payment and Settlement Systems (Finality and Netting) (Designated System) Order 2012;

  • Attainment area means a geographic area designated by EPA at 40 CFR Part 81 as having attained the National Ambient Air Quality Standard for a given criteria pollutant.

  • EPS for any Year means earnings per share of the Company, as reported in the Company's Consolidated Statement of Income set forth in the financial statements of the Company for the Year.

  • Nonattainment area means an area so designated by the administrator, acting pursuant to Section 107 of the Act.

  • Measurable means the amount of the transaction can be determined and “available” means collectible with the current period or soon enough thereafter to be used to pay liabilities of the current period. State equalization monies are recognized as revenue during the period in which they are appropriated. A one- year availability period is used for revenue recognition for all other governmental fund revenues.

  • Business Critical means any function identified in any Statement of Work as Business Critical.

  • Plan Objective means the objective of securing the return described in the brochure to which these Terms and Conditions are attached.

  • Revenue Growth means the percentage change in revenue (as defined in Statement of Financial Accounting Concepts No. 6, published by the Financial Accounting Standards Board) from one period to another.

  • Student growth percentile means a specific metric for measuring individual student progress on Statewide assessments by tracking how much a student’s test scores have changed relative to other students Statewide with similar scores in previous years.

  • Business Unit means the assets constituting the business or a division or operating unit thereof of any Person.

  • Mobile crisis outreach team means a crisis intervention service for minors or families of minors experiencing behavioral health or psychiatric emergencies.

  • Motor-driven cycle means every motorcycle that has a gasoline engine that (i) displaces less than

  • MBOE means one thousand BOEs.

  • Indigenous Peoples Planning Framework or “IPPF” means the indigenous peoples planning framework for the Investment Program, including any update thereto, agreed between the Borrower and ADB and incorporated by reference in the FFA;

  • Clean coal technology demonstration project means a project using funds appropriated under the heading “Department of Energy—Clean Coal Technology,” up to a total amount of $2,500,000,000 for commercial demonstration of clean coal technology, or similar projects funded through appropriations for the Environmental Protection Agency. The federal contribution for a qualifying project shall be at least 20 percent of the total cost of the demonstration project.

  • Qualifying Energy Efficiency Measures (EEMs) means either (i) standard gas or electric EEMs (i.e., measures found on any of the Standard Initiative applications); or (ii) measures eligible under the Custom Initiative approved by Ameren Illinois; or (iii) measures found in the Streetlighting or Retro-commissioning Initiative as identified in official program materials found on the Ameren Illinois Energy Efficiency website. The following technologies are not Qualifying EEMs: (i) technologies that do not demonstrate measurable and verifiable energy savings, including power conditioning; (ii) technologies that displace electrical energy use or natural gas to another fuel (i.e. fuel switching); or (iii) renewable energy projects (solar, wind power, etc.). Eligible gas measures do not include propane or butane measures.

  • HSP’s Personnel and Volunteers means the Controlling Shareholders (if any), directors, officers, employees, agents, volunteers and other representatives of the HSP. In addition to the foregoing, HSP’s Personnel and Volunteers shall include the contractors and subcontractors and their respective shareholders, directors, officers, employees, agents, volunteers or other representatives;

  • Goal means the intended or projected result of a comprehensive corrections plan or community corrections program to reduce prison commitment rates, to reduce the length of stay in a jail, or to improve the utilization of a jail.

  • Supportive measures means individualized services that are offered to the complainant or the respondent designed to restore or preserve equal access to the District’s education program or activity without unreasonably burdening the other party. The supportive measures must be non-disciplinary and non-punitive in nature; offered before or after the filing of a formal complaint or where no formal complaint has been filed; and offered to either party as appropriate, as reasonably available, and without fee or charge. Examples of supportive measures include, but are not limited to: measures designed to protect the safety of all parties or the District’s educational environment, or deter sexual harassment; counseling; extensions of deadlines or other course-related adjustments; modifications of work or class schedules; campus escort services; mutual restrictions on contact between the parties; changes in work or class locations; leaves of absence; and increased security and monitoring of certain areas of the campus.

  • Energy Use Intensity (EUI means the kBTUs (1,000 British Thermal Units) used per square foot of gross floor area.

  • social infrastructure means community facilities, services and networks that meet social needs and enhance community well-being;

  • Productivity as defined in ORS 427.005 means:

  • Energy efficiency measure means equipment, devices, or materials intended to decrease energy consumption, including, but not limited to, upgrades to a building envelope such as insulation and glazing; improvements in heating, ventilating and cooling systems; automated energy control systems; improved lighting, including daylighting; energy‑recovery systems; combined heat and power systems; or another utility cost‑savings measure approved by the governing body.

  • Indicators of student progress and growth means the results of assessment(s) of students as defined in N.J.A.C. 6A:8, Standards and Assessment.

  • CAGR means compound annual growth rate;