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.

1.1 OECD's BEPS Action Plan, Low Income Country Report, Multilateral Action 12 – require taxpayers to disclose their aggressive tax planning arrangements;.

av R Svensson · 2017 — 12 Skatteverket, rättslig vägledning, BEPS – åtgärdspunkterna. 13 Före 2011 8.11-12 s. 165-166. 31 OECD, BEPS Action 8-10 Final Reports kap. 8 p. 8.7-8 s.

Oecd beps 12 report

18 Economic report on Africa, United Nations Economic Commission for Africa, base erosion and profit shifting, Februari 2013, www.oecd.org/tax/beps. BEPS Action 12 provides recommendations for the design of rules to require taxpayers and advisors to disclose aggressive tax planning arrangements. These recommendations seek a balance between the need for early information on aggressive tax planning schemes with a requirement that disclosure is appropriately targeted, enforceable and avoids placing undue compliance burden on taxpayers. Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS. 16 March 2018.

2018. Tax Challenges Arising Volvo, H&M och Securitas nämner vikten av ett robust och tydligt skattesystem och OECD BEPS roll i det.

This report includes changes to the OECD Model Tax Convention to prevent treaty abuse. It first addresses treaty shopping through alternative provisions that form part of a minimum standard that all countries participating in the BEPS Project have agreed to implement.

In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Cover Statement by the OECD/G20 Inclusive Framework on BEPS on the Reports on the Blueprints of Pillar One and Pillar Two. Digital transformation spurs innovation, generates efficiencies, and improves services while boosting more inclusive and sustainable growth and enhancing well-being.

Mandatory Disclosure Rules, Action 12 - 2015 Final Report. The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main challenges faced by tax authorities worldwide. Mandatory disclosure regimes can enable countries to quickly respond to tax risks by providing early access to such information.

av J Svensson · 2019 — inom OECD kommit överens om att införa.3 BEPS-åtgärderna innehåller även 7 OECD/G20 Base Erosion and Profit Shifting Project, Action 7: 2015 Final Report, s. 45 Revised discussion draft on BEPS Action 7, 15 maj till 12 juni 2015, s. med beaktande av OECD:s BEPS-handlingsplan från oktober 2015, 12. Europaparlamentet påminner om att skattekonkurrensen mellan OECD/G20 Inclusive Framework on BEPS publicerade den 12 oktober 2020 konsultationsdokumentet Public consultation document Reports Rekommendationer på detta område lämnas i OECD:s rapport från den 5 oktober 2015 – Final report on action 4: Limiting Base Erosion Involving Interest 12. 1.5 Forskningsläge. 12. 1.6 Disposition.

The project, led by the OECD's Committee on Fiscal Affairs, began in 2013 with OECD and G20 countries, in a context of financial crisis and tax affairs (e.g OECD/G20 INCLUSIVE FRAMEWORK ON BEPS -- PUBLIC CONSULTATION DOCUMENT1 (12 October 2020 – 14 December 2020) “Report on the Pillar One Blueprint”2 and “Report on the Pillar Two Blueprint”3 Submission by: the World Shipping Council (“WSC”), the International Chamber Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 12. This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful Executive summary.
Anneli svensson strömsund

3. Utgångspunkter avseende internationell beskattning. 14. 3.1. OECD, Tax Challenges Arising from Digitalisation – Report on Pillar Hall, BEPS 2.0 – utökad beskattningsrätt för marknadsjurisdiktioner, SvSkT, 2019, s.

2017 http://www.oecd.org/tax/transparency/ BEPS står för. Autoliv Annual Report 2020 organically by 12%, while global LVP declined by around See our Sustainability Report for further informa- The Organization for Economic Co-operation and Development (“OECD”) continues profit shifting (“BEPS”) project begun in 2015 with new proposals for a global Regeringens proposition 2019/20:12 Genomförande av regler om av vissa av OECD:s åtgärdspunkter mot BEPS (Base Erosion and Profit Shifting), däribland BEPS) avseende hybrida missmatchningar i rapporten "Final report on action 2: skattebaserodering och vinstöverföring (BEPS) avseende ränteavdrags- 12 § partiell fission i 38 a kap. 2 § passiv näringsverksamhet i 23 § pension i 10 kap.
Paulina rubio

A progress report on the review of regimes of OECD member and associate countries in the OECD / G20 Project on BEPS is also provided. Action 15: Developing a Multilateral Instrument to Tax Treaties The current network of bilateral tax treaties dates back to 1920s. However, as a result of globalization, some

Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there is substantial activity.

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2013-02-15

92 OECD (2015a), Final Report, s. 98.

av K ANDERSSON · Citerat av 3 — Skatten på fåmansbolag (3:12; som förvisso inte behöver vara små bolag) 2015 Final Report, OECD, 5 oktober 2015. https://www.oecd.org/ctp/limiting-base-.

Mandatory disclosure regimes can enable countries to quickly respond to tax risks by providing early access to such information. This report includes changes to the OECD Model Tax Convention to prevent treaty abuse. It first addresses treaty shopping through alternative provisions that form part of a minimum standard that all countries participating in the BEPS Project have agreed to implement. This report is an output of Action 12. 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 rules to address BEPS, and OECD/G20 INCLUSIVE FRAMEWORK ON BEPS -- PUBLIC CONSULTATION DOCUMENT1 (12 October 2020 – 14 December 2020) “Report on the Pillar One Blueprint”2 and “Report on the Pillar Two Blueprint”3 Submission by: the World Shipping Council (“WSC”), the International Chamber Currently, after the BEPS report has been delivered in 2015, the project is now in its implementation phase, 116 countries are involved including a majority of developing countries. [7] [8] During two years, the package was developed by participating members on an equal footing, as well as widespread consultations with jurisdictions and stakeholders, including business, academics and civil society. 12 See EY Global Tax Alert, OECD issues discussion draft on mandatory disclosure rules under BEPS Action 12, dated 3 April 2015.

Publicerad 2016-12-07 the proposed rules broadly follow the BEPS Project (Action 13) and the EU directive on CbC reporting.