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img 39. Skattenyheter på FAR Online img. img 40. avseende skattefrågor sker vid varje möte, vilket bland annat är relate- rat till oECD:s projekt BEPS som bland annat behandlar hur och var. En jämförelse mellan OECD-konventionen och EG-fördraget avseende förbud mot diskriminering · Europeiska unionens åtgärder mot BEPS i 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 by multinational enterprises ("MNEs") using base erosion and profit shifting tools. The Organisation for Economic Co-operation and Development (OECD) define BEPS strategies as "exploiting gaps and mismatches in tax rules".

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Due to the ongoing health crisis, the 11th plenary meeting of the OECD/G20 Inclusive Framework on BEPS was held virtually and open to the public, allowing a OECD’s BEPS initiative—Deloitte’s sixth annual survey The purpose of Deloitte’s 2019 survey was to gauge multinationals’ views on the progress of the implementation of the BEPS project recommendations and their views on consequential developments within their organizations given the changing tax landscape. 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 bases while offering increased certainty and predictability to taxpayers. A key focus of this work is to eliminate double non-taxation. 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 … Executive summary.

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Bakgrund. Som vi skrivit i tidigare TaxNews presenterade OECD i måndags sina slutrapporter avseende de femton åtgärder (actions) som identifierats inom ramen för On 4 December 2017, the OECD released the first annual peer review report, which covered the assessment of 44 jurisdictions (i.e., OECD and G20 countries and countries that were in the OECD accession process during the BEPS project) for the 2016 calendar-year period. The report included 49 country-specific recommendations for improvement.

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Countries are thus not obliged to implement these measures, although the EU is doing so. In principle, the OECD recommended that countries introduce new In 2016, the OECD and G20 established an Inclusive Framework on BEPS to allow interested countries and jurisdictions to work with OECD and G20 members to develop standards on BEPS related issues and reviewing and monitoring the implementation of the whole BEPS Package. Over 100 countries and jurisdictions have joined the Inclusive Framework. Are you staying up-to-date on the OECD project on Base Erosion and Profit Shifting (BEPS)? Development (OECD) released a series of major documents in connection with the ongoing G20/OECD project titled “Addressing the Tax Challenges of the Digitalisation of the Economy” (the BEPS 2.0 project).
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De Organisatie voor Economische Samenwerking en Ontwikkeling (OESO) (Frans: Organisation de coopération et de développement économiques, OCDE, Engels: Organisation for Economic Cooperation and Development, OECD) is een samenwerkingsverband van 37 landen om sociaal en economisch beleid te bespreken, te bestuderen en te coördineren. BEPS (del inglés «Base Erosion and Profit Shifting», en español «Erosión de la base imponible y traslado de beneficios») es el término que designa, en fiscalidad internacional, las estrategias de planificación fiscal utilizadas por las empresas multinacionales para aprovecharse de las discrepancias lagunas e inconsistencias de los sistemas fiscales nacionales y trasladar sus beneficios a países de escasa o nula tributación, donde las entidades apenas ejercen ninguna actividad On 13 February 2020, the OECD hosted a webcast to discuss some of the preliminary results of its ongoing work on the economic analysis and impact assessment of the BEPS 2.0 project. 3 During that webcast, the OECD Secretariat noted that the analysis would be updated as the work on the BEPS 2.0 project progressed and further decisions were made by the Inclusive Framework on the specific Den 5 oktober förväntas OECD:s BEPS-projekt vara färdigställt.

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). 13 See EY Global Tax Alert, OECD releases report under BEPS Action 13 on Transfer Pricing Documentation and Country-by-Country Reporting, dated 23 September 2014. 14 See EY Global Tax Alert, OECD releases report under BEPS Action 15 on feasibility of developing multilateral instrument to amend bilateral tax treaties, dated 19 September 2014. OECD BEPS Action Plan: Taking the pulse in the EMA region 2015.
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13 See EY Global Tax Alert, OECD releases report under BEPS Action 13 on Transfer Pricing Documentation and Country-by-Country Reporting, dated 23 September 2014. 14 See EY Global Tax Alert, OECD releases report under BEPS Action 15 on feasibility of developing multilateral instrument to amend bilateral tax treaties, dated 19 September 2014. OECD BEPS Action Plan: Taking the pulse in the EMA region 2015. Overview.