Base erosion and profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions, thus "eroding" the "tax-base" of the higher-tax jurisdictions.

International Tax Structures in the BEPS Era: An Analysis of Anti-Abuse Measures This book is essential reading for anyone dealing with tax structuring schemes and anti-abuse provisions in daily practice, including tax practitioners, tax authorities and policymakers.

The other BEPS Draft entitled ”BEPS Action 15: Development of a Multilateral Instrument to Implement the Tax Treaty related BEPS Measures” 31 May 2016 – 30 June 2016”. Kl. 10.15. BEPS: Challenges and Opportunities, Grace Perez-Navarro, Deputy. Director of OECD's Centre for Tax Policy and Administration. Kl. 11.00. Coffee. The tax issues involved with cross-border supply chains of goods are in sharp focus as a result of the BEPS actions, changes to transfer pricing The interaction between tax regimes, partly domestic and partly cross-border, is the key to solve BEPS.

Beps tax

Mikael leder EY:s nordiska verksamhet inom tjänsteområdet International Tax & Transaction Services (ITTS). Han är dessutom ansvarig för affärsområdet Tax i with the latest news in Swedish and international tax law and related areas. as part of the inclusive framework on Base Erosion and Profit Shifting (BEPS). Domestic tax base erosion and profit shifting (BEPS) due to multinational enterprises exploiting gaps and mismatches between different countries' tax systems affects all countries. Developing countries' higher reliance on corporate income tax means they suffer from BEPS disproportionately.

D Kleist. Nordic Tax OECD har i sitt projekt Base Erosion and Profit Shifting (BEPS) tagit fram en Consolidated Corporate Tax Base CCCTB) enligt Europeiska kommissionens Action 11 – Measuring and Monitoring BEPS.

Doug McHoney (PwC's US International Tax Services Leader) finally convinces Calum Dewar (PwC's US Integrated Global Structuring Leader) to join him in the

Release Date. 20210410. BEPS global survey | Deloitte Malta | Tax services se våra tidigare Tax Alerts avseende förändringarna i 3:12-reglerna, klicka OECD:s arbete mot skatteundandragande, BEPS-projektet (Base, Han är ordförande i European Association of Tax Law Professors, och ledamot av Executive Committee i International Fiscal Association (IFA), samt ledamot av Intra-European Organisation of Tax Administrations (IOTA), Budapest. 1 141 gillar · 5 pratar om detta · 28 har varit här.

2020-01-30 · The BEPS project motivated the adoption of several anti-tax avoidance measures, such as controlled foreign corporation (CFC) rules, patent box nexus rules, thin-capitalization rules, transfer pricing regulations, and cross-country reporting requirements.

Director of OECD's Centre for Tax Policy and Administration.

Minimum standards for parts of the international tax system were agreed under the base erosion and profit shifting (BEPS) Action Plan as part of recommendations published in October 2015.
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D Kleist. Nordic Tax Tax Design and Administration in a Post-BEPS Era: A study of key reform measures in 18 jurisdictions: Sadiq, Kerrie, Sawyer, Adrian, McCredie, Bronwyn: Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD OECD BEPS Hemsida, OECD ”Tax transparancy och BEPS”. KPMG Tax Project Manager will oversees the daily direct and indirect tax operations for all processes that impact Tax. legislative changes (e.g., VAT Reform, BEPS). av A Persson · 2015 — Treaty abuse : Can the proposed rules in BEPS Action 6 counteract ac-tions that In 2012 the BEPS project started with the purpose of preventing tax subjects ICC Comments on UN Tax Committee Discussion Draft: Revised Proposal for a of BEPS Action 14: Making Dispute Resolution Mechanisms More Effective. Preparing global transfer pricing documentation within the group (local files as well as group's master file) according to post-BEPS standard and updated OECD Jag har nyligen publicerat en längre analys av MLI i Nordic Tax Journal.

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The end of the last decade brought in significant tax changes with the OECD’s BEPS initiative that have been implemented broadly. In this decade, the major policy issue is the taxation of digital multinational companies that transact internationally without having a taxable presence in many jurisdictions in which they derive income.

You can subscribe/unsubscribe to our Business Tax Briefing, Weekly VAT News, Monthly Tax Update and other email Tax matters är platsen där vi diskuterar nyheter, rapporter och sakfrågor. Base Erosion and Profit Shifting (BEPS) | Som marknadsledande skatterådgivare får vi kontinuerligt nya insikter från omvärlden.

Mikael leder EY:s nordiska verksamhet inom tjänsteområdet International Tax & Transaction Services (ITTS). Han är dessutom ansvarig för affärsområdet Tax i

Page 2. 640. SKATTENYTT • 2016. Fast driftställe vid kommissionärsverksamhet - en kommentar till BEPS action 7 the OECD should be interpreted as an injunction to renegotiate tax threaties. I december 2014 presenterade OECD ett diskussionsutkast ”BEPS Action 4: earnings before interest, tax, depreciation and amortization), före av M Kukkonen · 2020 — role of the BEPS as an accelerator for corporate capital gains taxation renewals in the European Union ' , Nordic Tax Journal , vol. 2020 , no. av A Hultqvist · 2015 · Citerat av 11 — För alla dokument avseende BEPS, gå till www.oecd.org/tax/beps.htm.

I december 2014 presenterade OECD ett diskussionsutkast ”BEPS Action 4: earnings before interest, tax, depreciation and amortization), före av M Kukkonen · 2020 — role of the BEPS as an accelerator for corporate capital gains taxation renewals in the European Union ' , Nordic Tax Journal , vol. 2020 , no. av A Hultqvist · 2015 · Citerat av 11 — För alla dokument avseende BEPS, gå till www.oecd.org/tax/beps.htm. 2.