BEPS står för Base Erosion and Profit Shifting. Action 7 i paketet från OECD kan komma att leda till fler fasta driftsställen och därmed fler sådana situationer.
The main objective is to prevent the artificial avoidance of PEs where there is significant activity in a country. • On 15 May 2015 the OECD released a revised Discussion Draft on Action 7. This selects and refines proposals put forward in BEPS Action Plan: Action 1 - The digital economy "Solving" the digital issue — specifically identifying appropriate tax rules to deal with digital business — has been designated the number-one action in the BEPS Action Plan. Below we provide commentary and links underscoring why this is perhaps the hardest problem facing the OECD.
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. The OECD intends to do this by developing recommendations regarding indicators of the scale and economic impact of BEPS and ensure that tools are available to monitor and evaluate the effectiveness and economic impact of the actions taken to address BEPS on an ongoing basis. BEPS Action 13: Latest country implementation update Updated weekly, this summary report in table format offers a snapshot of implementation of country-by-country (CbC) reporting and Master file / Local file documentation requirements around the world. • 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. • On 15 May 2015 the OECD released a revised Discussion Draft on Action 7.
BEPS Action Plan: Action 5 - Harmful tax practices. BEPS Action Plan: Action 6 - Treaty abuse. BEPS Action Plan: Action 7 - The BEPS Action 13 report (Transfer Pricing Documentation and Country-by-Country Reporting) provides a template for multinational enterprises (MNEs) to report annually and for each tax jurisdiction in which they do business the information set out therein.
Sammanfattning: ”BEPS Action 13-En fallstudie om SSAB:s dokumentation av internpriser och effekten av BEPS Action 13” Datum: 5 juni 2015 Nivå: Kandidatuppsats inom Företagsekonomi, 15hp
Förlag: OECD. ISBN: 9789264241336. av K ANDERSSON · Citerat av 3 — inspirera tankegångarna bakom de 15 åtgärdsområden som BEPS kommit Base Erosion Involving Interest Deductions and Other Financial Payments, Action. In this episode we discuss BEPS Action 13 with Luis Carrillo, our global head of tax and transfer pricing solutions.
BEPS Action 13: Latest country implementation update Updated weekly, this summary report in table format offers a snapshot of implementation of country-by-country (CbC) reporting and Master file / Local file documentation requirements around the world.
15 olika åtgärder av F Persson · 2017 — År 2013 lade OECD fram åtgärdsplanen BEPS. BEPS syftar till att minska möjlighet- erna till otillbörlig intäkts- och kostnadsallokering samt skattebaserodering On Tuesday, September 16, 2014 the OECD released seven deliverables in response to its Base Erosion and Profit Shifting (BEPS) Action Plan of July, 2013. Original language, Swedish.
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.
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It first addresses treaty shopping through alternative provisions that form part of a minimum standard that all countries participating in the BEPS Project have agreed to implement. It also includes specific treaty rules to address other forms of treaty abuse and ensures that tax treaties do not Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions On 5 October 2015, the OECD released its final report on Action 5, Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance (the Action 5 Report) under its BEPS Action Plan. 1 The Action 5 Report covers two main areas: (i) the definition of a “substantial activity” criterion to be applied when determining whether tax regimes are harmful; and (ii Europe: BEPS Action 13 Implementation Belgium CbCR/MF/LF Iceland CbCR Finland CbCR/MF/LF Bulgaria Greece Norway CbCR MF/LF Denmark CbCR/MF/LF Germany CbCR/MF/LF Switzerland CbCR MF/LF Luxembourg CbCR Netherlands CbCR/MF/LF U.K. CbCR/MF/LF Isle of Man CbCR MF/LF Ireland Guernsey CbCR CbCR Jersey CbCR France CbCR/MF/LF Portugal CbCR Gibraltar This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity.
The guiding principle for BEPS Actions 8-10 was that transfer pricing outcomes should be aligned with value creation.
OECD BEPS Action Plan: Taking the pulse in the Asia Pacific region. On 19 July 2013, the OECD released its Action Plan on Base Erosion and Profit Shifting (BEPS), identifying 15 specific actions that will give governments the domestic and international instruments to prevent corporations from paying little or no taxes.
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. 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.
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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
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 I december 2014 presenterade OECD ett diskussionsutkast ”BEPS Action 4: Interest deductions and other financial payments" i syfte att förhindra erodering av skattebasen genom användandet av ränteavdrag i internationella koncerner. On 5 October 2015, the OECD released its final report on Action 5, Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance (the Action 5 Report) under its BEPS Action Plan.