1. The Meaning of Avoidance and Aggressive Tax Planning in the BEPS Context
Yariv Brauner
University of Florida

2. Discussion
BEPS
Targeting abuse or perceived abuse?
Mixed results
Value creation
The internationalization of the international tax regime
The role of tax treaties
Is it possible to coherently distinguish between domestic and treaty anti abuse rules?
Is such distinction desirable?

3. Action 6 Confusion or compromise? The meaning of “minimal standards”
Minimal standards and abuse, more generally
LOB
Active Trade or Business (& “substance”)
New U.S. Model
PPT
Fundamental conflict with U.S. legal culture
EU law?
The mix up of measures
Special Tax Regimes (take I)

4. Actions 8-10 Intentions Coordination, holism, innovation
It is all about the protection of Arm’s Length
A legal principle? Seriously?
Content unsettled
Is it possible to settle the law of arm’s length?
How come then a “new standard”?
Back to basics
Arm’s length as an anti abuse standard
Adding value creation
Treaties and the international transfer pricing regime

5. ATP and BEPS What then is the message of BEPS?
The BEPS environment and the trend toward inflation of anti abuse rules
The rule of law
New U.S. Model
Complex LOB
STR (take II)
Changes in law & denial of treaty benefits
The “new” tax treaty?
Missed opportunities