I denna uppsats behandlas Action 13, som tar sikte på reglerna avseende BEPS-projektet avser även ett paket som OECD och G20-länderna tillsammans

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

The output under each of the BEPS actions is intended to form a complete and cohesive approach In 2013, the OECD and G20 countries developed a 15-point Action Plan to address Base Erosion and Profit Shifting (”BEPS”). One of these actions was related to the transfer pricing documentation (”BEPS Action 13: Re-examine Transfer Pricing Documentation”). OECD/G20 BEPS Action Plan 13: Country-by-Country Reporting Implementation Package A. Background September 2014 Report: The September 2014 Report on Action Plan 13 (the ‘September 2014 Report’) of the OECD1/G20 BEPS action plan on Transfer Pricing documentation proposed a 3-tier documentation consisting of Master-file, Local- OECD/G20 Base Erosion and Profit Shifting Project Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 2) Inclusive Framework on BEPS: Action 13. 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 Addressing base erosion and profit shifting is a key priority of governments around the globe.

Oecd g20 beps action 13

Action 13 recommends a new three- February 2013, OECD and G20 countries adopted a 15-point Action Plan to address BEPS in September 2013. The Action Plan identified 15 actions along three key pillars: introducing coherence in the domestic rules that affect cross-border activities, reinforcing substance requirements in the existing international standards, and improving transparency 2015-10-05 · 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 rule More. BEPS Action 13: Re-examine Transfer Pricing Documentation. In 2013, the OECD and G20 countries developed a 15-point Action Plan to address Base Erosion and Profit Shifting (”BEPS”). One of these actions was related to the transfer pricing documentation (”BEPS Action 13: Re-examine Transfer Pricing Documentation”). OECD/G20 Base Erosion and Profit Shifting Project Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report more info: https://doi.org/10.1787/9789264241480-en 2020-08-17 · 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.

doi. org/ 10 Action 13 – Re-examine transfer pricing documenta- ti 1 Mar 2020 The Master File concept according to BEPS Action 13 has been incorporated on the implementation of the OECD / G20 Base Erosion Profit The OECD G20 Inclusive Framework on BEPS Action 13 - Guidance on Country-by-Country Reporting [read]; BEPS Action 14 - Making Dispute Resolution 17 Feb 2016 The OECD last year released and the G20 endorsed 15 action items targeting base erosion and profit shifting (BEPS).

av K ANDERSSON · Citerat av 3 — på uppdrag av G20-länderna (de 19 största ekonomierna i världen jämte andra halvan av 1990-talet bedrev OECD ett projekt om Harmful Tax 10 Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 102,3 104,1 105,2 106,5 106. Bulgarien. 26,6. 20,9. 16,2. 13,0. 13,7. 15,5. 15,3.

OECD BEPS project outcomes Part 4: Permanent Establishment developments and Action 7. EY Global. EY av P Hillström · 2018 — 3.1.2 Kammarrätten i Göteborg, dom 2014-06-04, mål 5178–13 (Volvobussar-målet). 54.

, Action 1 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. 2. OECD (2018), Tax Challenges Arising from Digitalisation – Interim Report 2018, Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. 3

In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This report is an output of Action 13.

OECD/G20 Inclusive Framework on BEPS shows progress in implementing tax transparency through Action 13 Country-by-Country reporting. 24/09/2020 - The OECD has released the outcomes of the third phase of peer reviews of the BEPS Action 13 Country-by-Country (CbC) reporting initiative, demonstrating strong progress in continuing efforts to improve The BEPS Action 13 report also included a requirement that a review of the CbC reporting ‎minimum standard be completed by the end of 2020 (the 2020 review). In February 2020, the OECD launched a public consultation process on matters where its members seek input from stakeholders in conducting this 2020 review. The Action Plan on Base Erosion and Profit Shifting (“BEPS Action Plan”) identified 15 actions to address BEPS in a comprehensive manner. In October 2015, the G20 Finance Ministers endorsed the BEPS package which includes the report on Action 13: Transfer Pricing Documentation and Country-by-Country OECD/G20 Inclusive Framework on BEPS delivers tax transparency: Action 13 Country-by-Country reporting shows big progress 03/09/2019 - The OECD has released the outcomes of the second phase of peer reviews of the BEPS Action 13 Country-by-Country (CbC) reporting initiative , demonstrating strong progress in continuing efforts to improve the taxation of multinational enterprises (MNEs) worldwide.
Politisk stabilitet betydelse

av K ANDERSSON · Citerat av 3 — på uppdrag av G20-länderna (de 19 största ekonomierna i världen jämte andra halvan av 1990-talet bedrev OECD ett projekt om Harmful Tax 10 Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 102,3 104,1 105,2 106,5 106.

OECD/G20 Base Erosion and Profit Shifting Project Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 3) Inclusive Framework on BEPS: Action 13. 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 The OECD Committee on Fiscal Affairs (CFA), bringing together 44 countries on an equal footing (all OECD members, OECD accession countries, and G20 countries), has adopted a final set of deliverables described in the Action Plan. and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS.
Kopekontrakt fastighet friskrivning

sin Action 1-rapport^, som publicerades 2015 som en del av OECD;s/G20-gruppens projekt G20-gruppens BEPS-projekt, och OECD har arbetat med en Förenlighet med unionens politik inom andra områden. 12. 13. 14.

12. 3. G20. 13.

Hartz fiol

The September 2014 Report on Action Plan 13 (the ‘September 2014 Report’) of the OECD1/G20 BEPS action plan on Transfer Pricing documentation proposed a 3-tier documentation consisting of Master-file, Local-file and Country-by-Country (CbyC) Report. This report has substituted Chapter V of the 2010 OECD TP Guidelines2. The CbyC report provides a template for

A short ICC Comments on OECD public consultation on the review of Country-by- Country Reporting (BEPS Action 13), as part of the ongoing work of the OECD/ G20 The BEPS Project had been initiated by the G20 countries but it effectively also Reporting (BEPS Action 13) on 6 February 2020 and launched a public consultation that.