Månadens risk: Skatterisker från OECD:s BEPS-projekt - Good

Beps - Ludo Stor Gallery from 2021

BEPS 1.0 – FIRST PHASE OF THE OECD/G20 BEPS PROJECT. In the context of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, the 15 final actions were published to equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created. The strategic documents of the BEPS Action Plan were finalized in October 2015. They offer tighter transfer pricing rules, stricter control over tax treaty benefits and cost deductibility, higher permanent establishment detection. The first BEPS Action Plan measure that will affect Bulgarian taxpayers is the country-by-country reporting. BEPS Action 4 makes recommendations on best practices in the design of rules to address base erosion and profit shifting (BEPS) using interest and other economically equivalent payments. The recommendation made in 2015 is to align interest deductions with taxable economic activity.

Beps action

Pages (from-to), 756-761. Journal, Svensk skattetidning. Publication status, Accepted/In press - 2014. Publication category Nya utmaningar följer av de förändringar som OECD planerar med antagna bestämmelser i BEPS, till exempel BEPS Action 2 om hybrid Den nya kinesiska lagstiftningen kring internprissättning går längre än OECD:s Based Erosion and Profit Shifting (BEPS) Action 13 om Det är däremot endast Action 8 som presenterar riktlinjer för Immateriella tillgångar och Action 9-10 Action 8 i BEPS utgör förslag till förändringar i TPG. Mögliche Auswirkungen von BEPS Action 6 auf die österreichische Abkommenspraxis. Moritz Scherleitner, Alexandra Dolezel, Hannes Rasner. Scherleitner, M. (2017). Thoughts on the potential impact of the BEPS Action Plan on Collective Investment Vehicles – Part II. Bulletin for International Taxation.

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2020-08-17 BEPS Actions. In July 2013, the OECD published an Action Plan on Base Erosion and Profit Shifting (BEPS).

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We had 15 action items running, so the idea that we could have come up with some really interesting and novel approach to action 1 and gotten it BEPS påverkar dock även beskattningen av de internationella företagens personal som rör sig över gränserna.

OECD BEPS Actions 8–10 Final BEPS. Stora Skattedagen. Stockholm, 9:e november, 2017. - Aktuella trender hos Skatteverket och domstolar Hur har BEPS (Action 8-10) förändrat SKV:s. In this respect, the recent changes made to the definition of permanent establishment (PE) under BEPS Action 7 target aggressive tax structures used by 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.
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The BEPS project consists of 15 action plans with 4 minimum standards, agreed to by all participating countries who have committed to consistent implementation.

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.
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BEPS ACTION 7 - Uppsatser.se

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.

Base Erosion and Profit Shifting, Action 8. - DiVA

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 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 Therefore, should BEPS actions were implemented, they would impose a restrictive or discriminatory tax treatment on cross-border transactions merely because they involve more than one state. In this respect, the PPT provision proposed under BEPS Action 6 is not an exception. 9 Mar 2017 BEPS Action Point 1: Address the tax challenges of the digital economy · BEPS Action Point 2: Neutralise the effects of hybrid mismatch Tax Base Erosion and Profit Shifting in Africa – Part 1: Africa's Response to the OECD BEPS Action Plan. Authors: Annet Wanyana Oguttu.

Journal, Svensk skattetidning. Publication status, Accepted/In press - 2014. Publication category Nya utmaningar följer av de förändringar som OECD planerar med antagna bestämmelser i BEPS, till exempel BEPS Action 2 om hybrid Den nya kinesiska lagstiftningen kring internprissättning går längre än OECD:s Based Erosion and Profit Shifting (BEPS) Action 13 om Det är däremot endast Action 8 som presenterar riktlinjer för Immateriella tillgångar och Action 9-10 Action 8 i BEPS utgör förslag till förändringar i TPG. Mögliche Auswirkungen von BEPS Action 6 auf die österreichische Abkommenspraxis. Moritz Scherleitner, Alexandra Dolezel, Hannes Rasner. Scherleitner, M. (2017).