2020-08-18

BEPS står för den engelska förkortningen Base Erosion and Profit Shifting. BEPS kommer att innebära ett större uttag av bolagsskatter och en omfördelning av beskattningsunderlaget mellan olika länder. Internationellt sett har BEPS varit det mest omdiskuterade projektet på skatteområdet de senaste åren.

Initiatieven vanuit de EU en OESO/G20, zoals het project Base Erosion and Profit Shifting (BEPS), staan vol in de aandacht. Het onderwerp staat hoog op de zakelijke agenda. Op deze pagina’s vindt u … 2016-03-08 The first action of the Base Erosion and Profit Shifting (BEPS) Action Plan consists of addressing the tax challenges of the digital economy. On 24 March 2014, the OECD released a discussion draft on this subject. The discussion draft contains four main issues: European Parliament 2019-2024 TEXTS ADOPTED P9_TA(2019)0102 Fair taxation in a digitalised and globalised economy - BEPS 2.0 European Parliament resolution of 18 December 2019 on fair taxation in a … The fourth Regional Meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) for Eastern European and Central Asian countries, will be held in Yerevan, Armenia on 7-9 November 2018. 2020-11-01 The OECD’s Base Erosion and Profit-Shifting (BEPS) project is bringing about significant developments in the role of substance in transfer pricing. Mark Martin, Mark Horowitz, and Thomas Bettge of KPMG LLP look at the role of substance under the OECD guidelines, tax authorities’ use of substance, complying with substance rules, and substance issues in light of the Covid-19 pandemic.

On 26 March 2019, the European Parliament’s TAX3 Committee (the Committee) adopted a report and recommendations for rendering the EU more resilient against tax evasion, tax avoidance and money laundering. Among others, the report discusses the BEPS action plan and its implementation in the EU. 2021-04-06 · The BEPS multilateral instrument (MLI) was created to facilitate the implementation of treaty-related BEPS measures. However, the minimum standard on treaty shopping does not require adopting the MLI; countries may achieve the standard by negotiating bilateral tax treaties. BEPS står för Titulärmajor Européen de Premiers Secours. Om du besöker vår icke-engelska version och vill se den engelska versionen av Titulärmajor Européen de Premiers Secours, Vänligen scrolla ner till botten och du kommer att se innebörden av Titulärmajor Européen de Premiers Secours på engelska språket. European Union Brussels, 14 July 2016 (OR. en) 11071/16 FISC 121 NOTE From: Presidency To: Members of the High Level Working Party on Tax issues Subject: BEPS: Presidency roadmap on future work .

The OECD established the IF on BEPS in January 2016 so that all interested the IF on BEPS will be held twice a year in Africa, Asia-Pacific, Eastern Europe &.

Det direktiv som EU antagit föreskriver en ränteavdragsbegränsning baserad på måttet G20 och EU har utlyst skattefrågorna till politisk prioritet. Utvecklingsländernas möjligheter att delta i BEPS-arbetet ökade märkbart i slutet av Rapporten granskar hur OECD:s BEPS-projekt och EU-lagstiftningen som har ett samband med det påverkar den nuvarande lagstiftningen och EU och BEPS – nytt förslag möter stark kritik Inledning Den 28 januari 2016 skickade EU-kommissionen ut ett förslag DRAFT FERMA comments – OECD BEPS – BLANK TEMPLATE RESPONSE Webinar – FERMA Risk Leadership at the heart of Europe Arbetets titel: BEPS och aggressiv skatteplanering - En fallstudie om Google. Handledare: Matti att EU tar BEPS seriöst samt att det är en hård uppföljning på ring av vinster (BEPS) har slutförts samt av att Europaparlamentet, flera av bolagsskatten på ett effektivare och konsekventare sätt i EU. Det tas många initiativ om skatteflykt inom ramen för EU-samarbetet. som sker inom OECD:s BEPS-projekt (Base Erosion and Profit Shifting), Syftet är att undersöka Europeiska unionens (EU) åtgärder mot BEPS – dvs.

2018-05-01

We conclude with advice that tax directors of all international companies should re-examine tax strategies and structures, prepare for tax transparency and be ready to adapt to and thrive in Europe’s new tax reality. On 26 March 2019, the European Parliament’s TAX3 Committee (the Committee) adopted a report and recommendations for rendering the EU more resilient against tax evasion, tax avoidance and money laundering. Among others, the report discusses the BEPS action plan and its implementation in the EU. These new political objectives have been translated into concrete action recommendations in the context of the initiative against base erosion and profit shifting (BEPS) by the Organisation for Economic Cooperation and Development (OECD). The European Council has welcomed this work in its conclusions of 13-14 March 2013 and 19-20 December 2013. Since the principal purpose test has been adopted by most of the countries, i.e., 136 of the 137 jurisdictions of the BEPS Inclusive Framework, and one country (Cyprus) which is only a signatory of the MLI but has not committed to the BEPS Inclusive Framework, it is safe to argue that this standard will be widely applied by G20/OECD and non-OECD/non-G20 countries committed either to the BEPS European Union Brussels, 14 July 2016 (OR. en) 11071/16 FISC 121 NOTE From: Presidency To: Members of the High Level Working Party on Tax issues Subject: BEPS: Presidency roadmap on future work . Following discussions at the High Level Working Party on 7 July 2016, delegations will find in 2020-07-01 BEPS Actions implementation by country Action 2 – Hybrids On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project.
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Among its CMS European M&A Outlook 2019. As BEPS legislation transforms international tax law, see how Thomson Reuters helps global corporations navigate the changing regulations. Inicjatywa BEPS ma na celu wyeliminowanie agresywnej optymalizacji podatkowej pozwalającej na całkowite unikniecie bądź odroczenie w czasie obciążeń View The EU Anti Tax Avoidance Package: Moving Ahead of BEPS? by Ana Paula Dourado - Intertax. The European Commission has driven the EU legislative agenda for OECD BEPS recommendations.

The EU member states have embraced the OECD BEPS recommendations, even though some — such as Cyprus, Croatia, Malta and Romania — are not OECD members.
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Last October, OECD countries agreed on measures to limit tax base erosion and profit shifting (BEPS). The European Parliament has also developed recommendations on corporate tax avoidance. The Commission is rapidly making good on President Juncker's promise of delivering a comprehensive agenda to tackle corporate tax avoidance, ensuring a fairer Single Market and promoting jobs, growth and

These conclusions provided the basis for further work by the Council in the area of BEPS in 2016 and endorsed a new Work Package for the Code of Conduct Group. BEPS Action Plan 2 – ‘Neutralising the Effects of Hybrid Mismatch arrangements’ tackles hybrid mismatches. Target of BEPS Action Plan 2.

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As of 1 July 2020, Germany assumes the rotating six-month Presidency of the Council of the European Union (EU) following the Croatian Presidency. 1 Jul 2020

Accessori per auto e moto. Abbigliamento e caschi moto. Biciclette pieghevoli e molto altro ancora nei negozi ed online. Spedizione Gratuita Met het Engelse begrip Base Erosion and Profit Shifting kortweg BEPS wordt aangeduid dat internationaal opererende ondernemingen een zodanige agressieve belastingplanning hanteren dat in feite sprake is van belastingontwijking. Op initiatief van OESO en EU zijn diverse actieplannen gestart met als doel dat ondernemingen belasting gaan betalen in het land waar de winst wordt gemaakt. Deze plannen moeten leiden tot afspraken tegen belastingontwijking door uitholling van de grondslag en winstversch Posted on November 11, 2019 by TP News in BEPS, Europe, Latest, Multinational Tax, Netherlands, New Zealand, Norway, OECD, Sweden, Switzerland, Tax, Tax Avoidance and tagged Other-News. The protocols contain an anti-abuse clause.