腹主动脉壁钙化是什么意思

In November 2016, over 100 jurisdictions concluded negotiations on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the BEPS MLI), a revolutionary tool that allows countries to swiftly update their tax treaty networks in line with the treaty-related measures agreed in the OECD/G20 BEPS Project, without having to renegotiate each treaty bilaterally. The BEPS MLI offers concrete solutions to close gaps in existing tax treaty tax rules and to implement agreed minimum standards to counter treaty abuse and to improve dispute resolution mechanisms.

Since a first signing ceremony on 7 June 2017, more than 100 jurisdictions from all continents and at all levels of development have signed the BEPS MLI.?

Under Action 6 of the OECD/G20 BEPS Project, members of the BEPS Inclusive Framework commit to implement treaty provisions to address treaty shopping as part of an agreed minimum standard. Work on Action 6 also developed specific rules and recommendations to address other forms of treaty abuse and identified tax policy considerations jurisdictions should address before deciding to enter into a tax treaty.

The BEPS MLI provides jurisdictions with a mechanism to swiftly implement the Action 6 minimum standard, together with other BEPS treaty-related measures, in their global treaty networks. The Inclusive Framework reviews implementation of the Action 6 minimum standard through a peer review process.

As part of the OECD/G20 BEPS Project, members of the Inclusive Framework in October 2021 agreed a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – to update key elements of the international tax system. The Subject to Tax Rule (STTR) is a key component of Pillar Two of this plan: a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal corporate income tax that is below the minimum rate.

Work on the STTR developed a model treaty provision to give effect to the STTR, an accompanying commentary explaining the purpose and operation of the STTR, and a Multilateral Convention to facilitate the swift implementation of the STTR.