OECD beskrev i dokumentet Action Plan on Base Erosion and Profit Shifting (avsnitt 3).4 Artikeln redovisar även för diskussionen kring BEPS inom EU (avsnitt

2017-03-09 · BEPS Action Point 11: Measuring and monitoring BEPS. Based on a number of studies, the OECD concludes that Base Erosion and Profit Shifting is responsible for significant global corporate income tax (CIT) revenue losses. The goal of Action 11 is to ensure that the effectiveness and economic impact of the actions taken to address BEPS are effective.

BEPS Actions 8-10 address transfer pricing guidance to ensure that transfer pricing outcomes are better aligned with value creation of the MNE group. Under BEPS Action 13, all large multinational enterprises (MNEs) are required to prepare a country-by-country (CbC) report with aggregate data on the global allocation of income, profit, taxes paid and economic activity among tax jurisdictions in which it operates. BEPS Action Point 1: Address the tax challenges of the digital economy The goal of Action 1 is to identify the challenges the digital economy poses to international taxation. It also aims to develop options to address these. This applies ot direct taxes like corporate taxation, but also indirect taxes like Value Added Taxes and Custom Duties.

2020-08-15 · In June 2018, under the mandate of BEPS Action 8, the OECD released additional guidance for tax administrations on the application of the approach to Hard-to-Value Intangibles (HTVI). The guidance contained in this report aims at reaching a common understanding and practice among tax administrations on how to apply adjustments resulting from the application of the HTVI approach. BEPS Action Plan: Action 1 - The digital economy. BEPS Action Plan: Action 2 - Hybrid mismatch arrangements. BEPS Action Plan: Action 3 - Controlled foreign companies (CFC) regimes. BEPS Action Plan: Action 4 - Financial payments.

For each of the Actions, there are factors to consider such as the timing, impact and potential impact on policy. The OECD/G20 has set a number of deadlines to conclude on the BEPS Actions.

Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there is substantial activity. In the context of IP regimes such as patent boxes, agreement was reached

This set out 15 BEPS actions, and on 5 October 2015 the OECD and G20 published final reports along with an explanatory statement outlining consensus recommendations that had been reached as part of the BEPS project. There are 15 BEPS Actions that are currently being considered and worked on by the Organisation for Economic Co-operation and Development (OECD). For each of the Actions, there are factors to consider such as the timing, impact and potential impact on policy.

2017-03-09 · BEPS Action Point 11: Measuring and monitoring BEPS. Based on a number of studies, the OECD concludes that Base Erosion and Profit Shifting is responsible for significant global corporate income tax (CIT) revenue losses. The goal of Action 11 is to ensure that the effectiveness and economic impact of the actions taken to address BEPS are effective.

OECD:s konsultationer om Pillar One och Pillar Two Blueprints samt BEPS. Action 14: Making Dispute Resolution Mechanisms More Effective - Arab Emirates (Stage 1) Inclusive Framework on Beps: Action 14 av Oecd (ISBN 9789264759237) hos Adlibris. Fri frakt.

BEPS Actions Implementation Matrices BEPS Actions Implementation Matrices set out a summary of the local country implementation and expected changes related to the BEPS Actions and, for the EU member states, the European Anti-Tax Avoidance Directive (ATAD). BEPS Actions implementation by country BEPS Action Manager combines research, data management, entity charting, reporting and analytics, electronic conversion, and filing in a single solution. The BEPS project consists of 15 action plans with 4 minimum standards, agreed to by all participating countries who have committed to consistent implementation. Some measures can be used immediately, others require renegotiating bilateral tax treaties. Action 1: Address the Digital Economy BEPS Action 13 0 © 2019 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independentfirms are affiliated with KPMG International.
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The BEPS project is endorsed by the G20 Finance Ministers and Heads of State, consisting of 15 Actions which address many issues across the tax spectrum. BEPS 1.0 – FIRST PHASE OF THE OECD/G20 BEPS PROJECT.

• Action 7 of BEPS focuses on updating the definition of PE in Article 5 of the OECD model tax treaty. The main objective is to prevent the artificial avoidance of PEs where there is significant activity in a country.
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BEPS:s arbetsgrupp, där också en representant från finansdepartementet finns med, har i somras definierat ett åtgärdsprogram (”action plan”)

a.a. anfört arbete. BEPS. Base Erosion and Profit Shifting.

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BEPS Action Plan: Action 1 - The digital economy. BEPS Action Plan: Action 2 - Hybrid mismatch arrangements. BEPS Action Plan: Action 3 - Controlled foreign companies (CFC) regimes. BEPS Action Plan: Action 4 - Financial payments. BEPS Action Plan: Action 5 - Harmful tax practices. BEPS Action Plan: Action 6 - Treaty abuse. BEPS Action Plan: Action 7 -

The implementation of the BEPS action plan was designed to be flexible, as a consequence of its adoption by consensus. Recommendations made in BEPS reports range from minimum standards The recommendations in BEPS Action 1 have been integrated into the 2016 International VAT Guidelines and complemented by the 2017 report on Mechanisms for the effective collection of VAT/GST where the supplier is not located in the jurisdiction of taxation and the 2019 report on The role of digital platforms in the collection of VAT/GST on online sales which provide guidance on implementation to jurisdictions. Se hela listan på tax.kpmg.us Base Erosion and Profit Shifting There are 15 BEPS Actions that are currently being considered and worked on by the OECD. For each of the Actions, there are factors to consider such as the timing, impact and potential impact on policy. The OECD/G20 has set a number of deadlines to conclude on the BEPS Actions. BEPS Video: Actions, impact and the call for transparency In this video, leaders from across the global BEPS network discuss BEPS developments and how tax leaders can help their organizations understand and adapt to the changing legislation ahead. Global FS view on BEPS - latest developments for Action 11 aims to establish methodologies to collect and analyse data on BEPS and the actions to address it.