In July 2013, the OECD published an Action Plan on Base Erosion and Profit Shifting (BEPS). This set out 15 BEPS actions, and on 5 October 2015 the OECD and G20 published final reports along with an explanatory statement outlining consensus recommendations that had been reached as part of the BEPS project.

BEPS steht für Base Erosion and Profit Shifting, auf Deutsch etwa Gewinnkürzung und Gewinnverlagerung. Das BEPS-Projekt, dem sich alle Staaten der OECD 

OECD Better Life Index; OECD iLibrary; OECD Observer; OECD Insights blog; OECD Development Centre; FATF - Financial Action Task Force; IEA – International Energy Agency; ITF – International Transport Forum; NEA – Nuclear Energy Agency; SWAC – Sahel and West Africa Club; News. Newsroom 2015-03-23 · We have reached consensus on all of the 2014 OECD’s Base Erosion and Profit Shifting Action Plan deliverables, and this keeps the action plan on track for completion in 2015. Our effort has continued right up to this Summit, and I welcome the recent proposal to amend certain intellectual property regimes or ‘patent boxes’ to ensure that they are not inappropriately used for tax avoidance. This set out 15 BEPS actions, and on 5 October 2015 the OECD and G20 published final reports along with an explanatory statement outlining consensus   On 18 July 2020, the Organisation for Economic Co-operation and Development (OECD) released the OECD's Secretary-General Report to G20 finance ministers   What is BEPS? The OECD has issued 15 Action Items to address the main areas where they feel companies have been most aggressively accomplishing this  Nov 13, 2020 The original BEPS project was based on the principle that profitability should be aligned with value creation instead of legal ownership. Daniel  Moreover, 12 Asia Pacific countries to date have joined the OECD Multilateral Instrument to implement the.

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While the blueprints cover proposals both for changing where large multinationals owe corporate tax and designing a global minimum tax, there are still many unanswered questions. On 12 March 2018, the OECD announced the release of the third round of peer reviews on the implementation of the BEPS minimum standard on improving tax dispute resolution (BEPS action 14). The eight new “stage 1” peer reports issued cover Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore and Spain, and provide specific recommendations for each jurisdiction. Se hela listan på royaltyrange.com Executive summary. On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) Secretariat released an economic impact assessment report (the Report) on the international tax changes being developed in the ongoing project on addressing the tax challenges arising from the digitalization of the economy (the BEPS 2.0 project). TaxNewsFlash-BEPS — KPMG's reports about OECD's base erosion and profit shifting (BEPS) initiative and tax transparency BEPS can affect fundamental aspects of your business – from financing, to trading models, to the cost of repatriating profits cross-border.

OECD Better Life Index; OECD iLibrary; OECD Observer; OECD Insights blog; OECD Development Centre; FATF - Financial Action Task Force; IEA – International Energy Agency; ITF – International Transport Forum; NEA – Nuclear Energy Agency; SWAC – Sahel and West Africa Club; News.

BEPS practices cost countries 100-240 billion USD in lost revenue annually, which is the equivalent to 4-10% of the global corporate income tax revenue. Working together in the OECD/G20 Inclusive Framework on BEPS, over 135 countries are implementing 15 Actions to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment.

— What unilateral actions to combat BEPS and other perceived tax avoidance are governments in the Americas taking and/or considering outside of the OECD   OECD: “BEPS 2.0” and taxation of digitalised economy, in a nutshell. 17 February 2020. Over 130 countries are working toward reaching a consensus on  Under the OECD/G20 Inclusive Framework on BEPS, over 135 countries are collaborating to put an end to tax avoidance strategies that exploit gaps and  6 OECD, Action Plan on Base Erosion and Profit Shifting (2013), https://www.

2020-08-19

av M Dahlberg · 2019 — OECD och G20-gruppen arbetar med detta inom ramen för BEPS-projektet. EU:s skatteflyktsdirektiv, som trädde i kraft år 2019 är i hög grad ett resultat av det  28 jan. 2016 — OECD och G20 har tillsammans under drygt två års tid arbetat med ett projekt för att motverka skattebaserosion och flyttning av vinster.

The revised standardised approach will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project laid the foundations of the project to address the tax challenges arising from the digitalisation of the economy with the release of the BEPS Action 1 Report. Since then, the OECD/G20 Inclusive Framework on BEPS has been working on the issue, delivering an interim report in March 2018 concerns (BEPS).1 BEPS refers to international tax planning strategies that use gaps and mismatches in tax rules to artificially shift profits to low or no-tax jurisdictions, where there is little or no economic activity, resulting in tax avoidance. In 2015, the OECD presented a comprehensive package of Follow the BEPS Project on Twitter. The OECD presented today the final package of measures for a comprehensive, coherent and co-ordinated reform of the international tax rules to be discussed by G20 Finance Ministers at their meeting on 8 October, in Lima, Peru.
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The results of the application of the existing factors applied by the FHTP, and the elaborated substantial activity and transparency factors, to a number of preferential regimes are included in this report. OECD publicerade nyligen inom ramen för BEPS-projektet reviderade riktlinjer för upprättandet av internprissättningsdokumentation. En av de största The BEPS 2.0 project schedule. The OECD has taken the following actions over the past year in connection with the BEPS 2.0 project: May 2019: The OECD released its PoW on the process for achieving a consensus-based solution (subsequently endorsed by the G20 and G7 in June and July 2019 respectively); OECD WebTV. OECD WebTV.

2015-10-05 2016-08-26 Data and research on economy including economic outlooks, analysis and forecasts, country surveys, monetary and financial issues, public finance and fiscal policy and productivity., Addressing base erosion and profit shifting is a key priority of governments around the globe.
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Oct 5, 2015 OECD presents outputs of OECD/G20 BEPS Project recommending reforms to the international tax system for curbing avoidance by 

The report included 49 country-specific recommendations for improvement. 3 OECD (BEPS 8-10): Om internprissättning OECD presenterade sina slutrapporter inom BEPS-projektet i förra veckan. Action 8-10 behandlar flera sammanflätade områden inom internprissättning – immateriella tillgångar, fördelning av risk och kapital samt andra högrisktransaktioner där OECD har identifierat att vinstförflyttning och erodering av skattebasen kan ske. OECD (BEPS 7): Definition av fast driftställe OECD ändrar definitionen av fast driftställe i artikel 5 i OECD:s modellavtal, vilket medför en utvidgning av nämnda definition.