\u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3001
\nTokyo Consulting Firm Private Limited(India)\u3067\u3059\u3002<\/p>\n
\u672c\u65e5\u306fBEPS\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04\uff08\u300cMLI\u300d\uff09\u3068\u4ee3\u7406\u4ebaPE\u30ea\u30b9\u30af\u306e\u9ad8\u307e\u308a\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u307e\u305a\u521d\u3081\u306b\u3001BEPS\u3068\u306f\u3001Base Erosion and Profit Shifting (\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2)\u306e\u7565\u79f0\u306b\u306a\u308a\u307e\u3059\u3002
\nOECD\u3067\u306f\u3001\u8fd1\u5e74\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u69cb\u9020\u5909\u5316\u306b\u3088\u308a\u751f\u3058\u305f\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u6d3b\u52d5\u5b9f\u614b\u3068\u5404\u56fd\u306e\u7a0e\u5236\u3084\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3068\u306e\u9593\u306e\u305a\u308c\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u305d\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u4eba\u70ba\u7684\u306b\u64cd\u4f5c\u3057\u3001\u8ab2\u7a0e\u9003\u308c\u3092\u884c\u3063\u3066\u3044\u308b\u554f\u984c\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306bBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u7acb\u3061\u4e0a\u3052\u307e\u3057\u305f\u3002<\/p>\n
\u3053\u306eBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u306f\u3001G20\u8981\u8acb\u306b\u3088\u308a\u7b56\u5b9a\u3055\u308c\u305f15\u9805\u76ee\u306e\u300cBEPS\u884c\u52d5\u8a08\u753b\u300d\u304c\u63d0\u6848\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08\u8a73\u7d30\u306f\u4e0b\u8a18URL\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002\uff09 <\/p>\n \u6b21\u306bBEPS\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04\u3068\u306f\u3001\u82f1\u8a9e\u3067Multilateral Instrument\u3067\u3042\u308a\u3001\u6b63\u5f0f\u540d\u79f0\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting <\/p>\n MLI\u3068\u306f\u3001\u4e0a\u8a18\u3067\u8ff0\u3079\u305fBEPS\u884c\u52d5\u8a08\u753b\u306b\u3088\u308b\u5909\u66f4\u3092\u52b9\u7387\u7684\u306b\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u3001\u65e2\u5b58\u306e\u79df\u7a0e\u6761\u7d04(\u73fe\u57283,000\u4ee5\u4e0a\u3042\u308b)\u3092\u4e00\u6319\u306b\u4fee\u6b63\u30fb\u6539\u6b63\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u6982\u5ff5\u306b\u306a\u308a\u307e\u3059\u3002 \u56fd\u969b\u7a0e\u52d9\u306e\u4e16\u754c\u3067\u306f\u3001MLI\u3068\u3044\u3046\u5358\u8a9e\u304c\u3044\u304d\u306a\u308a\u51fa\u3066\u304f\u308b\u305f\u3081\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u80cc\u666f\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n <\/p>\n MLI\u306e\u52b9\u679c\u306f\u79df\u7a0e\u6761\u7d04\u7de0\u7d04\u56fd\u306e\u4e21\u56fd\u304cMLI\u306b\u6279\u51c6\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u304c\u7126\u70b9\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u30a4\u30f3\u30c9\u3068\u65e5\u672c\u306b\u304a\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u6d41\u308c\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n <\/p>\n <\/p>\n \u6279\u51c6\u66f8\u306e\u5bc4\u8a17\u304b\u30893\u30f5\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u3092\u542b\u3080\u6708\u306e\u7fcc\u67081\u65e5\u306b\u52b9\u529b\u3092\u6709\u3059\u308b<\/p>\n <\/p>\n \u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u79df\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001MLI\u306e\u52b9\u529b\u3092\u751f\u3058\u308b\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u4ee5\u964d\u306b\u767a\u751f\u3059\u308b\u652f\u6255\u3044\u307e\u305f\u306f\u8cb8\u8a18\u984d\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u308b <\/p>\n \u3055\u3066\u3001\u672c\u984c\u3067\u3059\u304c\u3001\u8fd1\u5e74\u30a4\u30f3\u30c9\u3067\u306f\u3001\u3053\u306eMLI\u304c\u4ee3\u7406\u4ebaPE\u30ea\u30b9\u30af\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u8a71\u3092\u805e\u3044\u305f\u3053\u3068\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n \u3053\u308c\u306f\u3001\u4e0a\u8a18\u3067\u8a18\u8f09\u3057\u305f\u3088\u3046\u306b2020\u5e744\u67081\u65e5\u3088\u308a\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308bMLI\u306e\u9069\u7528\u958b\u59cb\u304c\u59cb\u307e\u3063\u305f\u3053\u3068\u306b\u5f71\u97ff\u3092\u53d7\u3051\u3066\u304a\u308a\u307e\u3059\u3002 MLI\u7b2c12\u6761\u3068\u9069\u5fdc\u3059\u308b\u79df\u7a0e\u6761\u7d04\u7b2c5\u67617\u9805\u306e\u8a73\u7d30\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n \u4e0a\u8a18\u306e\u5185\u3001a)\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u306eMLI\u7b2c12(1)\u6761\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n \u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u5185\u306b\u304a\u3044\u3066\u4f01\u696d\u306b\u4ee3\u308f\u3063\u3066\u884c\u52d5\u3057\u3001\u305d\u306e\u3088\u3046\u306b\u884c\u52d5\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u3001\u53cd\u5fa9\u3057\u3066\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u307e\u305f\u306f\u5f53\u8a72\u4f01\u696d\u306b\u3088\u3063\u3066\u91cd\u8981\u306a\u4fee\u6b63\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u306a\u304f\u65e5\u5e38\u7684\u306b\u7de0\u7d50\u3055\u308c\u308b\u5951\u7d04\u306e\u7de0\u7d50\u306e\u305f\u3081\u306b\u53cd\u5fa9\u3057\u3066\u4e3b\u8981\u306a\u5f79\u5272\u3092\u679c\u3059\u3082\u306e<\/u><\/strong>\u3002\u307e\u305f\u3001\u3053\u308c\u3089\u306e\u5951\u7d04\u304c\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\uff1a<\/p>\n \u4e0a\u8a18\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u30a4\u30f3\u30c9\u6cd5\u4eba\u306e\u99d0\u5728\u54e1\u304c\u65e5\u672c\u6cd5\u4eba\u3068\u30a4\u30f3\u30c9\u4f01\u696d\u9593\u3067\u306e\u5951\u7d04\u306e\u7de0\u7d50\u306b\u5f53\u305f\u308a\u4e3b\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u30014\u67081\u65e5\u4ee5\u964d\u3088\u308a\u65e5\u672c\u6cd5\u4eba\u306f\u30a4\u30f3\u30c9\u306b\u5f93\u5c5e\u4ee3\u7406\u4eba\u306e\u6d3b\u52d5\u306b\u3088\u308b\u4ee3\u7406\u4ebaPE\u3092\u5f62\u6210\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n <\/p>\n \u5f93\u3063\u3066\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u3084\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\u30d3\u30b8\u30cd\u30b9\u7b49\u306b\u304a\u3044\u3066\u306f\u3001MLI\u306e\u9069\u7528\u958b\u59cb\u5f8c(2020\u5e744\u67081\u65e5\u4ee5\u964d)\u306f\u30a4\u30f3\u30c9\u7a0e\u52d9\u5f53\u5c40\u3088\u308aPE\u8a8d\u5b9a\u3068\u3044\u3046\u5f62\u3067\u30c1\u30e3\u30ec\u30f3\u30b8\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u3063\u3066\u304d\u3066\u3044\u308b\u305f\u3081\u3001\u4e8b\u524d\u306e\u5bfe\u7b56\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n \u5177\u4f53\u7684\u306a\u5bfe\u7b56\u3068\u3057\u3066\u306f\u3001\u305d\u3082\u305d\u3082\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u81ea\u4f53\u3092\u518d\u691c\u8a0e\u3059\u308b\u3053\u3068\u3084\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u307e\u305f\u306f\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3068\u99d0\u5728\u54e1\u9593\u3067\u306e\u5951\u7d04\u66f8\u306e\u30ec\u30d3\u30e5\u30fc\u3092\u884c\u3044\u3001\u7a0e\u52d9\u5f53\u5c40\u3088\u308a\u30c1\u30e3\u30ec\u30f3\u30b8\u3055\u308c\u308b\u60f3\u5b9a\u3057\u3001\u4e8b\u524d\u306e\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n <\/p>\n Tokyo Consulting Firm Private Limited(India)\u3067\u306f\u30a4\u30f3\u30c9\u30d3\u30b8\u30cd\u30b9\u306b\u3064\u3044\u3066\u3001\u3088\u308a\u8a73\u3057\u3044\u60c5\u5831\u3092\u5f0a\u793e\u306e\u65e5\u672c\u4eba\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3001\u30a4\u30f3\u30c9\u4eba\u4f1a\u8a08\u58eb\u30fb\u5f01\u8b77\u58eb\u30fb\u4f1a\u793e\u79d8\u66f8\u5f79\u304c\u304a\u7b54\u3048\u3057\u307e\u3059\u3002 \u6d77\u5916\u9032\u51fa\u306e\u5bfe\u5fdc\u56fd\u657030\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8\u4f01\u696d\u6570550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong> \u5404\u56fd\u306e\u30d3\u30b8\u30cd\u30b9\u57fa\u790e\u60c5\u5831\u306b\u52a0\u3048\u3001\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3084\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u9010\u4e00\u66f4\u65b0\u3057\u3066\u304a\u308a\u307e\u3059\uff01 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Limited\uff09\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3001 Tokyo Consulting Firm Private Limited(India)\u3067\u3059\u3002 \u672c\u65e5\u306fBEPS\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04\uff08\u300cMLI\u300d\uff09\u3068\u4ee3\u7406\u4ebaPE\u30ea\u30b9\u30af\u306e\u9ad8\u307e\u308a\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3059\u3002   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\nhttps:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/beps\/index.htm<\/a><\/p>\n
\n\uff08\u7a0e\u6e90\u4fb5\u98df\u304a\u3088\u3073\u5229\u76ca\u79fb\u8ee2\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u79df\u7a0e\u5354\u5b9a\u95a2\u9023\u63aa\u7f6e\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u591a\u6570\u56fd\u9593\u6761\u7d04\uff09<\/p>\n
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\n\u3010<\/span> W<\/span>iki-<\/span>I<\/span>nvestment\u00a0\u3011<\/span><\/span><\/span><\/strong><\/h2>\n
\uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/strong><\/h3>\n
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\n\u4ee5\u4e0b\u3001URL\u3088\u308a\u7121\u6599\u4f1a\u54e1\u767b\u9332<\/strong><\/span>\uff0824\u6642\u9593\u304a\u8a66\u3057\uff09\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01
\nURL\uff1ahttps:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n
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