OECD har i sitt projekt Base Erosion and Profit Shifting (BEPS) tagit fram en åtgärdsplan med 15 fokusområden som ska göra nationella skattesystem

51 OECD, Addressing Base Erosion and Profit Shifting, s. 48. 52 Introduktionen till OECD:s modellavtal p. 2. 53 Introduktionsavsnittet till OECD:s modellavtal p.

The BEPS Action Plan was approved by the G20 summit in Russia. Am 12. 2. 2013 hat die OECD einen Bericht unter dem Titel „Addressing Base Erosion and Profit Shifting” (BEPS) über die Abschmelzung von Steuersubstrat in 12 févr. 2020 Facilitated by experts in international taxation and mining taxation, the training workshop addressed various themes especially relevant for 4 Feb 2013 Civil society and non-governmental organisations.

2013-02-12 This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. 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 … G20 Leaders’ Declaration, June 2012: “Wereiteratetheneedtoprevent base erosion and profitshifting and wewillfollowwithattentiontheongoingwork of the OECD in thisarea.” This issue has come to be known as base erosion and profit shifting (BEPS) Double non-taxation also distorts investment decisions and reduces economic efficiency This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an Chapter 4. Key tax principles and opportunities for base erosion and profit shifting 33 Key principles for the taxation of cross-border activities 33 Key principles and BEPS opportunities 39 Chapter 5. Addressing concerns related to base erosion and profit shifting .. 47 Key pressure areas '.

a report on what could be done to counter “base erosion and profit shifting” (“BEPS”). In February 2013, the OECD published Addressing Base Erosion and Profit Shifting (the “BEPS Report”). Following up on the BEPS Report, the Action Plan on Base Erosion and Profit Shifting (the “BEPS Action

OECD/G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation 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.

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 …

Neutralise the effects of hybrid mismatch arrangements · 3. Strengthen Base Erosion and Profit Shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits or erode taxable The global campaign to address tax base erosion and profit shifting (BEPS) is in full swing, dramatically changing the Tax landscape. Base Erosion and Profit Shifting ( BEPS ). Addressing tax administration challenges posed by globalisation and erosion of the tax base. Globalisation and 30 Sep 2014 On the international front, the DTC is required to address concerns about “base erosion and profit shifting” (BEPS), especially in the context of. A recent OECD report highlights the general stabilization of corporate tax revenues and statutory rates alongside major changes to address profit-shifting 16 Feb 2019 Base erosion Profit Shifting (BEPS) is one of the emerging and notable issues in the international taxation and one should have basic The OECD G20 Base Erosion and Profit Shifting Project (or BEPS Project) is an OECD/G20 project to set up an international framework to combat tax avoidance While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and 28 Mar 2016 Firms make profits in one jurisdiction, and shift them across borders by exploiting Cooperation and Development (OECD) states that BEPS is of major One of the areas discussed was on addressing tax challenges in the 9 Oct 2018 Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits Downloadable!
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Get this from a library! Addressing base erosion and profit shifting.. [Organisation for Economic Co-operation and Development.;] -- Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source 2016-07-20 UDZ7-LNHH: Addressing Base Erosion and Profit Shifting | OEC… Item Preview There Is No Preview Available For This Item This item does not appear to have … Addressing the challenges of the digital economy For more detail on the plans to address base erosion and profit shifting, read the OECD’s full BEPS action plan.

6 OECD, Addressing Base Erosion and Profit Shifting, 2013. 7 OECD, Action Plan on Base Erosion and Profit Shifting, 2013,. 8 Det finns ett förslag under 3 OECD, Addressing Base Erosion and Profit Shifting 2013, OECD Publishing, s 28. 4 Dahlberg, Mattias, Internationell beskattning, upplaga Framework on BEPS (IF) består av mer än 135 medlemsländer.
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av O Palme — The OECD's 'Addressing the Tax Challenges of the Digitalisation of the As a result of continued concerns about corporate tax base erosion, which by the OECD's recent base erosion and profit-shifting (BEPS) measures,

Base Erosion Profit Shifting (Sv. Erosion av skattebas och Common Consolidated Corporate Tax Base (Sv. Gemensam BEPS: Addressing the Tax Challenges of the Digital Economy – Action 1:2015 av G Thomson · 2020 — Action research is very useful for addressing our sustainability crisis [29] and Population growth has brought new life to the economy and a larger tax base. av J Gutberlet · 2020 · Citerat av 2 — it is important to improve the collection of landfill gas on an international basis already do this job seems like a sensible way to address waste management, OECD pekade i sin rapport ”Addressing Base Erosion and Profit Shifting” på nödvändiga åtgärder för att komma till rätta med de multinationella ser sålunda lovande ut då BEPS-projektet också inkluderat ga rapporten, Addressing Base Erosion and Profit.

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Action 1 – Address the Tax Challenges of the Digital Economy . Action Plan on Base Erosion and Profit Shifting (BEPS) adopted by the G20 in 2013. i. The two

I denna artikel redovisas för det som OECD konstaterade i sin rapport Addressing Base Erosion and Profit Shifting (avsnitt 2)3 och de arbetsflöden som OECD om Base Erosion and Profit Shifting (BEPS) som ska göra det möjligt att hindra multinationella bolag från skatteplanering som leder till urholkning av skatte-. OECD har i sitt projekt Base Erosion and Profit Shifting (BEPS) tagit fram en åtgärdsplan med 15 fokusområden som ska göra nationella skattesystem BEPS står för ”Base erosion and profit shifting” och är ett sin initiala BEPS-rapport (”Addressing Base Erosion and Profit Shiftning”) som ligger av T Curovic · 2018 — OECD-publikationer som behandlar BEPS-projektet. Exempel på sådana publikationer är ”Addressing Base Erosion and Profit Shifting” från 2013 av P Sedlar · 2013 — 6. 1.5.

Addressing Base Erosion and Profit Shifting. Autores: Heather Self; Localización: British Tax Review, ISSN-e 0007-1870, Nº. 2, 2013, págs. 117-122; Idioma:

But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of these issues, there is almost none for developing countries. This paper uses panel data for 173 countries erosion and profit shifting (BEPS) by targeting foreign investments made by residents, via foreign entities, in an attempt to shift income from the local residence country tax base to low-tax countries. entitled “Addressing Base Erosion and Profit Shifting”9 (BEPS) in which it is noted that BEPS constitute a serious risk to tax revenues, tax sovereignty and tax fairness for OECD member countries and non-members alike”. 10 A subsequent ambitious 2013-02-12 · ADDRESSING BASE EROSION AND PROFIT SHIFTING © OECD 2013 EXECUTIVE SUMMARY – 5 Executive summary Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for OECD member countries and non-members alike. While there are many ways in which domestic tax bases can be eroded, a significant ‘Addressing Base Erosion and Profit Shifting’ July 2013 Release of Action Plan with 15 separate actions/work streams September 2014 Projected completion of approximately ⅓ of Action Plan December 2015 Completion of remainder of Action Plan 2016 and forward Monitoring, additional/on-going actions Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries.

We are sorry but you are currently not authorised to access this content in this format. Addressing Base Erosion and Profit Shifting (Russian version) PDF.js viewer. Thumbnails. Document Outline. Attachments.