![]() ![]() 3 x OECD, Action Plan on Base Erosion and Profit Shifting (2013), at 8 see (last visited 22 March 2017). Aggressive tax planning has ‘led to a tense situation in which citizens have become more sensitive to tax fairness issues’. OECD, Addressing the Tax Challenges of the Digital Economy, Action 1 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (2015), at 17 see (last visited 22 March 2017). As to the OECD, ‘this principle implies that the potential for tax evasion and avoidance should be minimised while keeping counteracting measures proportionate to the risks involved’. Fairness is one of the tax principles the OECD formulated in its Ottawa Tax Framework, as revised in 2005 by the OECD Technical Advisory Committee (TAC). Moreover, when taxpayers see multinational corporations legally avoiding income tax, it undermines voluntary compliance by all taxpayers.’ 2 x See ‘About BEPS and the inclusive framework’, (last visited 22 March 2017). ![]() ![]() According to the OECD, aggressive tax planning ‘undermines the fairness and integrity of tax systems because businesses that operate across borders can use BEPS to gain a competitive advantage over enterprises that operate at a domestic level. In its Action Plan, the OECD calls for ‘fundamental changes to the current mechanisms and the adoption of new consensus-based approaches, including anti-abuse provisions, designed to prevent and counter base erosion and profit shifting’. endorsed the Base Erosion and Profit Shifting (BEPS) Action Plan. Petersburg including the Tax Annex to G20 leaders declaration see (last visited 22 March 2017). Petersburg 1 x G20 Leaders Declaration meeting in St. 1 Introduction 1.1 OECD’s BEPS Action Plan, Low Income Country Report, Multilateral Instrument and Inclusive Framework 1.1.1 BEPS Action Plan.įor more information about Eatmania send us an email on or call us on +356 9944 6469. Look forward to meeting you there! Saturday 27th August Malta Artisan Fair Macina, Senglea 1700–2300įor more details about the Malta Artisan Markets visit their Facebook page or website. You can enjoy a simple strawberry jam or a rich fig and almond jam, a tangy aubergine chutney or an original watermelon rind preserve. So, pop by to the Malta Artisan Fair in Senglea and do not miss Eatmania’s stall where you will be able to taste and buy our home-made jams, preserves and chutneys. Our promise is the freshness and genuineness of the seasonal ingredients used which were purchased directly from Maltese farmers and manufactured into these products with our own hands. The products are the result of so much passion towards primarily food and secondly, but most importantly, the use of local stuff. For those of you who are wondering who is Katy, easy, Katy is our Mum, who, with so much patience and dedication spent her Summer holidays preparing these chutneys, preserves and jams. With its selection of home-made chutneys, preserves and jams Eatmania will present you with the seasonal ingredients for August and September in a preserved way.Įatmania’s investment for this project is its partnership with Katy in the Kitchen. The idea to promote local stuff in an entertaining way is the start of a life-long journey towards creating a proud Maltese gastronomic and artistic culture.Įatmania, as an avid supporter of local and seasonal produce, will be participating in this event. The event, which will be set up at the Macina area in historical Senglea, will present you with stalls showing and selling local arts, crafts and food. On the 27th August you will have the opportunity to applaud to the initiative of restaurantsMalta whose pride in what’s local, inspired them to organize a fair of local food, arts and crafts. ![]()
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