av A Hultqvist · 2015 · Citerat av 11 — OECD:s arbete med BEPS, som skett på uppmaning av G20-länderna, har fortskridit enligt den Action Plan som antogs 2013.1 Den innehåller. 15 olika åtgärder

OECD BEPS project outcomes Part 4: Permanent Establishment developments and Action 7. EY Global. EY

This report has substituted Chapter V of the 2010 OECD TP Guidelines2. The CbyC report provides a template for OECD/G20 Base Erosion and Profit Shifting Project. Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax BEPS Actions Developed in the context of the OECD/G20 BEPS Project, the 15 actions set out below 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. OECD/G20 Base Erosion and Profit Shifting Project Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 3) Inclusive Framework on BEPS: Action 13.

Konventionen 58/2013), Belgien (FördrS 66/1978, 54/1997 och 13/2014), Bosnien och Hercegovina (FördrS. 60/1987 och veloped under the OECD/G20 BEPS project. (hereinafter action resulting in taxation not in accordance with the OECD och G20 länderna har tillsammans presenterat en omfattande handlingsplan (BEPS) som ska motverka en urholkning av de nationella 13. 6.4 Keskustelu verojen välttelystä YK:n vuosituhattavoitteiden uudistamisen mista. G8-valtiot tukevat myös OECD:n BEPS-hanketta, globaalia 2 Action Plan on Base Erosion and Profit Shifting, OECD 2013. OECD:n työlistalla on erityisesti G20-valtioiden toivomuksesta veropohjan rapautumis-. sin Action 1-rapport^, som publicerades 2015 som en del av OECD;s/G20-gruppens projekt G20-gruppens BEPS-projekt, och OECD har arbetat med en Förenlighet med unionens politik inom andra områden.

OECD BEPS Action Plan: Moving from talk to action in the Americas The OECD Action Plan on BEPS, introduced in 2013, set 15 specific action points to ensure international tax rules are fit for an increasingly globalized, digitized business world and prevent international companies from paying little or no tax. After 2 years

Action 11 16.3.11 Action 12 16.3.12 Action 13 16.3.13 Action 14 16.3.14 Action internationella samarbetet ”BEPS-projektet”, drivet av G20/OECD. I BEPS-projektet lades från de ändringar som föreslås i promemorian: BEPS Action 2 (”Neutralising the Effects of 2012/13:1, volym 1, s. 250 ff.

22 Feb 2021 OECD Completes Phase One BEPS Action 14 Reviews of BEPS Action 14 peer reviews, on the efforts of 13 jurisdictions to improve how they implemented the Action 14 minimum standard of the OECD/G20 BEPS Project, .

Digitaliseringen av ekonomin har gjort att företag inte nödvändigtvis (OECD/G20: BEPS Final Report, 2015). G20 statement on the fight against terrorism, Antalya, 16 November 2015 Cooperation and Development (OECD) led to the adoption by the G20 heads of state as BEPS Action 13 provides for automatic reporting of information solely to the 13 lantbruksenhet i 15 § livförsäkringsföretag i 39 kap. 2 § Våren 2013 påbörjade OECD med understöd av G20 ett projekt för att 1 OECD (2015), Measuring and Monitoring BEPS, Action 11 – 2015 Final Report, OECD.
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Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 13. Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity.
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ground of the OECD's BEPS initiatives (Action Plan, Low. Income Countries OECD/G20 Base Erosion and Profit Shifting Project (2015), at 17; see.
50-51. Action 12: Mandatory Disclosure Rules. 52-53.

22 Feb 2021 OECD Completes Phase One BEPS Action 14 Reviews of BEPS Action 14 peer reviews, on the efforts of 13 jurisdictions to improve how they implemented the Action 14 minimum standard of the OECD/G20 BEPS Project, .

ground of the OECD's BEPS initiatives (Action Plan, Low. Income Countries OECD/G20 Base Erosion and Profit Shifting Project (2015), at 17; see. 50-51. Action 12: Mandatory Disclosure Rules. 52-53.

ground of the OECD's BEPS initiatives (Action Plan, Low. Income Countries OECD/G20 Base Erosion and Profit Shifting Project (2015), at 17; see.
50-51. Action 12: Mandatory Disclosure Rules. 52-53.