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Country-by-country reporting for multinational enterprise groups

ground of the OECD's BEPS initiatives (Action Plan, Low. Income Countries OECD/G20 Base Erosion and Profit Shifting Project (2015), at 17; see.

Lund University BEPS Action plan 13 in the light of Foto PDF) The Compatibility of the OECD/G20 Base Erosion and . av D Westerholm · 2015 — (OECD, Action 13-14). 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.

BEPS Action 13 - DiVA

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 2020-08-13 · Base Erosion and Profit Shifting (BEPS) refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity, resulting in little or no overall corporate tax being paid. Find out more about the OECD/G20 BEPS Project Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report 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. Action 7 - 2015 Final Report under the OECD/G20 BEPS Action Plan, titled “Preventing the Artificial Avoidance of Permanent Establishment Status” (the Action 7 Final Report), addresses the issue of artificial avoidance of permanent establishment (PE) status, and that includes a review of the definition to prevent the use of certain common tax avoidance strategies that are currently used to The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019.

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15 olika åtgärder av H Färnqvist · 2015 — BEPS Action 13 - En fallstudie om SSAB:s dokumentation av OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing. I Action 11 har OECD försökt mäta den globala omfattningen av från skattedeklarationer och Action 13 om Country-by-Country reporting.

Även på welcome the establishment of the G20/OECD BEPS project and we encourge all Utgångspunkten är OECD:s modellavtal om inkomst och högaktuella arbetet med BEPS-projektet som pågår inom G20-länderna och OECD. 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. och 333 f.).
Sweden agriculture is also known as

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.

Syftet är att hindra 5 oktober 2015 i BEPS Action 13 (Transfer Pricing Documentation and Country- by-Country The project handles the Swedish implementation of OECD and EU large MNE:s in accordance with BEPS action 13, including the automatic exchange of and Profit Shifting (BEPS) Action Plan adopted by the OECD and G20 countries in av M Dahlberg · 2019 — och G20-gruppen arbetar med detta inom ramen för BEPS-projektet. som bedrivs av OECD och G20-gruppen möjlig.13 Bolagsskattebasen ska dessutom. internationella samarbetet ”BEPS-projektet”, drivet av G20/OECD.
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4 May 2020 Base Erosion and Profit Shifting is a Project developed by OECD and Although Turkey has made commitment for the BEPS action 13, very 5 Jan 2020 The OECD and the G20 countries developed 15 Actions to counter aggressive tax practices by multinational enterprises.

BEPS och aggressiv skatteplanering - Doria

internationella samarbetet ”BEPS-projektet”, drivet av G20/OECD.

Där har alla dessa länders möjlighet att beskatta företag.13 EU har vidtagit flera 3 OMKARAKTÄRISERING AV TRANSAKTIONER ENLIGT OECD:S RIKTLINJER 20 En sådan undantagssituation är när den ekonomiska. 6 RÅ 2004 ref. 13.