by similar discourse in other fora such as the G8,3 demanded action and charged the OECD with the BEPS project.4 The OECD was required to provide 

2.1 OECD:n BEPS-hanke . 3 Verovalvonta ja verotustietojen vaihto . 2 Action Plan on Base Erosion and Profit Shifting, OECD 2013.

1427. av A Alexandersson · 2020 — 4.3.3 Risken för dubbelbeskattning vid indirekt ägda CFC-bolag. 38 127 ​OECD,​​https://www.oecd.org/tax/beps/beps-actions/action3​,​ (hämtad den 15  Design and implementation of the transfer pricing documentations in line with Action 13 of BEPS regulation • Assistance jul 2015 – sep 2016 1 år 3 månader. 3. Skattedagarna 2013. I kölvattnet av den globala recessionen. • Intensivt medialt och politiskt fokus OECD:s Action Plan on Base Erosion and Profit Shifting.

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EY’s Global Tax Alert of 13 April 2015 sets forth the latest summary of OECD BEPS developments, including the recent discussion drafts under BEPS Actions 3 and 12. Additionally, the Alert also notes the copycat tactics of Australia re: the UK Diverted Profits Tax (DPT) that went into effect 1 April 2015. 2015-10-05 · Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report This report sets out recommendations in the form of building blocks for effective CFC rules. The recommendations are designed to ensure that jurisdictions that choose to implement them, have rules that effectively prevent taxpayers from shifting income into foreign subsidiaries. Beps action 3 4 1. BEPS: Le Azioni 3 e 4 L’Azione N. 3 del Piano BEPS riguarda la stesura di leggi efficaci per le aziende controllate estere (CFC). L’Azione 4 ha per oggetto la limitazione della base imponibile mediante la deduzione degli interessi e altri metodi di pagamento finanziari.

Action to fight corporate tax avoidance has been deemed necessary in the OECD forum has and received further impetus through the G20/OECD Base e rosion and p rofit shifting action plan (known as BEPS). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes.

Introductory remarks. Question 1 (see section 3.2.) and questions 2, 3 and 4 (see sections 3.3.

The Action 3 recommendations outline approaches to attribute certain categories of income of foreign companies to the shareholder (s) in order to counter offshore structures that shift income from the shareholder jurisdiction.

Action 13, country-by-country (CbC) reporting; and. 4. Action 14, increasing the effectiveness of dispute resolution. multilateral initiatives. C. Recognize other intersecting tax law changes that affect exams.

The Report limits the scope of the application of the recommended rules to specifically stated circumstances; most of the rules would apply only to hybrid arrangements involving related persons and members of the same controlled group or to certain "structured abuse, Action 13 on country-by-country reporting and Action 14 on dispute resolution mechanisms). They will also be able to monitor the evolution of the tax raised by the digital economy challenges (Action 1) and by the economic analysis of BEPS (Action 11). - 3 - SUMMARY In September 2015, the OECD released the final report on BEPS action 6. The main purpose of the action 6 is the prevention of ―granting treaty benefits in inappropriate circumstances‖. Se hela listan på en.wikipedia.org BEPS Action 3: CIOT Comments 6 May 2015 P/tech/subsfinal/IT/2015 2 are too weak and issues arising from ‘inclusion’ CFC regimes ‘excluding’ too much income.
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Broadcast date: 21 January 2015On 31 October 2014, a discussion draft was released on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Ac Base Erosion and Profit Shifting (BEPS) | Som marknadsledande skatterådgivare får vi kontinuerligt nya insikter från omvärlden. Tax matters är platsen där vi diskuterar nyheter, rapporter och sakfrågor.

Om G20/OECD:s ländernas för god förvaltning i skattefrågor innefattar även FATF:s (Financial Action Task Force)  Action 3 - 2015 Final Report the recommendations provide flexibility to implement Cfc rules that combat Beps in a manner consistent with the policy objectives  to implement the BEPS-actions bilaterally, than through the MLI. More 3. Sammanfattning. För närvarande har 78 stater signerat OECD:s  av F Ytterberg · 2014 — Subjects/Keywords, Base Erosion and Profit Shifting; BEPS; Fast driftställe; FD; 3, för mer information om CFC se Dahlberg 2012 s.185 73 Se OECD, Action  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  Sådana bestämmelser anges i BEPS-projektets Action 4.
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I discuss the OECD draft report on preventing the artificial avoidance of PE status of 31 October 2014 (http://www.oecd.org/ctp/treaties/action-7-pe-status-p

med BEPS-projektet utformat 13 s.k.

Tax matters är platsen där vi diskuterar nyheter, rapporter och sakfrågor. (3) BEPS-projektet som inom ramen för action 14 behandlar åtgärder för att lösa .

Action 3 – Designing Effective Controlled Foreign Company Rules. Rapporten innehåller rekommendationer på hur CFC-regler kan utformas för att effektivt  av B Sjöberg · 2015 — En av dessa åtgärdspunkter, BEPS Action 3, innehåller rekommendationer på hur CFC-regler bör utformas för att vara effektiva i motverkandet  Action 3 – Strengthen CFC Rules.

3. Ausblick Nicht nur die Einzelstaaten sondern auch die internationale Staatengemeinschaft haben der internationalen Steuerflucht den Kampf angesagt. Verglichen mit früheren Initiativen zur Bekämpfung des unfairen Steuerwettbewerbs, hat der vor-liegenden „BEPS Action Plan“ erhebliches politisches Gewicht, indem er die Unter- BEPS Action 13 Guide – Page 3 Understanding the logic behind the OECD guidance is your first step in BEPS reporting readiness and in building a fundamental data framework. First, define the legal entities included in your MNE group followed by identifying the reporting entity jurisdictions. 2.3 Implementation of BEPS Action 2 into Domestic Law ..