A bit of Christmas fun... BEPS metaphors and similes by Colin Garwood.
Action 1 (digital): The truth, the whole truth, and a few other things
Action 2 (hybrids): Advanced cat herding
Action 3 (CFC speculation): The wrong end of the telescope (traditional)
Action 4 (interest): A suggestion that a cold is better than Ebola
Action 5 (harmful tax practices): The art of communication with a sock in the mouth
Action 6 (treaty abuse): A right LOB
Action 7 (PEs): An expression of the view that the club is mightier than the scalpel
Action 8 (intangibles): 8002 the space oddity (nationalisation of gains;privatisation of losses)
Action 9 (risk & recharacterisation): proof that god does play dice just not in the right location
Action 10 (management expenses): An attempt to solve Base Enhancement and Profit Shifting
Action 11 (collect&analyse data): Stepping round an elephant to get a better sight of a wolf
Action 12 (disclosure): Mad Eye Moody's eyepiece
Action 13 (CbCR): A request to change the air filters on Appollo 13
Action 14 (dispute resolution): There is surely some mistake?
Action 15 (multilateral instrument): We all agree we will agree,except where we disagree,where we have yet to agree.
Diverted Profits Tax: The modern Dangerous Dogs Act or 'Where's Wally' for tax experts
A bit of Christmas fun... BEPS metaphors and similes by Colin Garwood.
Action 1 (digital): The truth, the whole truth, and a few other things
Action 2 (hybrids): Advanced cat herding
Action 3 (CFC speculation): The wrong end of the telescope (traditional)
Action 4 (interest): A suggestion that a cold is better than Ebola
Action 5 (harmful tax practices): The art of communication with a sock in the mouth
Action 6 (treaty abuse): A right LOB
Action 7 (PEs): An expression of the view that the club is mightier than the scalpel
Action 8 (intangibles): 8002 the space oddity (nationalisation of gains;privatisation of losses)
Action 9 (risk & recharacterisation): proof that god does play dice just not in the right location
Action 10 (management expenses): An attempt to solve Base Enhancement and Profit Shifting
Action 11 (collect&analyse data): Stepping round an elephant to get a better sight of a wolf
Action 12 (disclosure): Mad Eye Moody's eyepiece
Action 13 (CbCR): A request to change the air filters on Appollo 13
Action 14 (dispute resolution): There is surely some mistake?
Action 15 (multilateral instrument): We all agree we will agree,except where we disagree,where we have yet to agree.
Diverted Profits Tax: The modern Dangerous Dogs Act or 'Where's Wally' for tax experts
