av T FENSBY · Citerat av 2 — ska bolag.30 En tillämpning av dylika bestämmelser mot personer bosatta inom EU skulle riskera att utlösa ett transatlantiskt ”skattekrig”.31. 4. BEPS FRAMTID

The BEPS Action 13 report (Transfer Pricing Documentation and Country-by-Country Reporting) provides a template for multinational enterprises (MNEs) to report annually and for each tax jurisdiction in which they do business the information set out therein. This report is …

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 investment in Europe. BEPS avseende internprissättning och förhållandet till EU-rätten Jargård, Niels LU () JURM02 20161 Department of Law. Mark; Abstract The international organization OECD has developed a comprehensive action plan, the BEPS project, which aims to prevent national tax bases to erode due to that multinational companies allocate taxable profits in countries with low tax rates. Um zu gewährleisten, dass die Vorschriften für beherrschte ausländische Unternehmen eine verhältnismäßige Reaktion auf BEPS-Anliegen darstellen, ist es insbesondere entscheidend, dass diejenigen Mitgliedstaaten, die ihre Vorschriften für beherrschte ausländische Unternehmen auf Einkünfte beschränken, die der Tochtergesellschaft künstlich zugeleitet werden, präzise auf Situationen abstellen, in denen die meisten Entscheidungsaufgaben, aufgrund derer zugeleitete Einkünfte auf 2016-02-29 · European Union: Dutch presidency issues EU-BEPS roadmap. The Netherlands, which currently holds the presidency of the council of the EU, issued an ambitious EU-BEPS “roadmap” on 19 February 2016 that sets out plans to move forward with previous EU proposals, as well as future efforts on areas relating to the OECD’s base erosion and profit shifting (BEPS) project. Following the completion of the OECD BEPS project, MNCs need to have a heightened sensitivity in relation to their cross-border structures, both as regards to the impact of the EU anti-tax avoidance directives ("ATAD I and II"), and the adoption of the OECD's Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (the "MLI").

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Se hela listan på skatteverket.se Se hela listan på skatteverket.se What progress has been made with implementing the OECD BEPS recommendations in the EU? The OECD Base Erosion and Profit Shifting (BEPS) project, agreed in October 2015, provides for 15 Actions to "equip governments with the domestic and international instruments needed to tackle" the erosion of their tax bases and profit shifting for tax avoidance purposes in their jurisdictions. Besides providing a comprehensive technical analysis of the EU Anti-Tax Avoidance Directive (ATAD), this book offers insight on selected issues connected with the OECD Base Erosion and Profit Shifting (BEPS) Project that are important for predicting its possible impact, including on relations with non-EU Member States. On 5 July 2019, the EU (Tax Dispute Resolution Mechanisms) Regulations 2019 (S.I. No. 306/2019) (the Regulations) were published in the Official Gazette of the Government of Ireland. The Regulations implement the EU Tax Dispute Resolution Directive (2017/1852) of 10 October 2017, relating to tax dispute resolution mechanisms in the EU. 29-06-2017. Action to fight corporate tax avoidance has been deemed necessary in the OECD forum, with further impetus from the G20/OECD 'Base erosion and profit shifting' action plan (known as BEPS), initiated in 2013.

Base Erosion and Profit Shifting Project (BEPS) Updates. Updates from Europe. EU-level.

This book discusses the legal meaning of tax avoidance and aggressive tax planning in 23 EU and non-EU jurisdictions and analyses the repercussions of the base erosion and profit shifting (BEPS) initiatives on …

3 Oct 2019 received further impetus through the G20/OECD Base erosion and profit shifting action plan (known as BEPS). The 2015 BEPS action plan has

15148/15).

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 … 2018-11-01 The BEPS Action 13 report (Transfer Pricing Documentation and Country-by-Country Reporting) provides a template for multinational enterprises (MNEs) to report annually and for each tax jurisdiction in which they do business the information set out therein. This report is … and Financial Affairs Council of the EU on 12 July 2016, aims to provide a minimum level of protection for the internal market and ensure a harmonized and coordinated approach in the EU to the implementation of some of the recommendations under the OECD BEPS project.
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15148/15). 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.

OECD anti-BEPS recommendations not covered in the EU anti-BEPS directive will be left to the member states to implement.
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For those who don’t know; BEPS stands for “Base Erosion and Profit Shifting”. As we were saying, the BEPS project also affects small to medium entrepreneurs, so it´s definitely worth dedicating a whole article to help discover how it can affect us and how we can avoid major problems.

17-18). Alternatives to consider: 1.