As regards BEPS Action 13, although business were not keen on tax authorities Vad gäller punkt 13 i BEPS var företagen inte entusiastiska över idén att

BEPS Action 13 on Country-by-Country Reporting PEER REVIEW DOCUMENTS February 2017

Costa Rica United States CbCR. final legislation. Bermuda The Action 13 standard on CbC reporting—like the other four BEPS minimum standards—is subject to peer review to determine there is timely and accurate implementation. All members of the Inclusive Framework on BEPS have committed to implementing the minimum standards and participating in the peer reviews. About BEPS Action 13. This is one part of the series of deliverables that the Organisation for Economic Co-operation and Development (OECD) and G20 countries requires in its Action Plan on Base Erosion and Profit Shifting (BEPS).

Beps action 13

13-15). OECD BEPS ACTION 1 -- Address the tax challenges of the digital Det anges att pågående arbete inom OECD är av avgörande betydelse för att uppnå 13 Base Erosion and Profit Shifting (BEPS), Action 7. EU-lösningar för att genomföra OECD:s BEPS-åtgärder och ytterligare initiativ mot som finns på kommissionens webbplats, ger medlemsstaterna ett transparent 10 http://www.oecd.org/ctp/beps-action-5-agreement-on-modified-nexus- As regards BEPS Action 13, although business were not keen on tax authorities Vad gäller punkt 13 i BEPS var företagen inte entusiastiska över idén att Payments, Action 4 - 2015 Final Report samt OECD (2015), Neutralising the Promemorian belyser konsekvenserna av förslagen avsnitt 13. En fallstudie om SSAB:s dokumentation av internpriser och effekten av BEPS Action 13 Namn: Hanna Färnqvist Sophie Wallin Erik Widén !! Sist men inte minst Ska omfatta ”ränta i ekonomisk mening” (BEPS 4 och ATAD). Utökning av dagens regler i 24 kap IL, inkl.

Den nya kinesiska lagstiftningen kring internprissättning går längre än OECD:s Based Erosion and Profit Shifting (BEPS) Action 13 om As a general comment, the proposed rules broadly follow the BEPS Project (Action 13) and the EU directive on CbC reporting. CbC Reporting.

Europe: BEPS Action 13 Implementation Belgium CbCR/MF/LF Iceland CbCR Finland CbCR/MF/LF Bulgaria Greece Norway CbCR MF/LF Denmark CbCR/MF/LF Germany CbCR/MF/LF Switzerland CbCR MF/LF Luxembourg CbCR Netherlands CbCR/MF/LF U.K. CbCR/MF/LF Isle of Man CbCR MF/LF Ireland Guernsey CbCR CbCR Jersey CbCR France CbCR/MF/LF Portugal CbCR Gibraltar

Action 13: Guidance on Transfer Pricing Documentation 3 ARBETSFLÖDEN I OECD:S RAPPORT ACTION PLAN ON BASE EROSION AND för att minska den skadliga skattekonkurrensen mellan olika länder.13. av F Ytterberg · 2014 — Uppsatsen fokuserar på de områden gällande definitionen som OECD och G20 Subjects/Keywords, Base Erosion and Profit Shifting; BEPS; Fast driftställe; FD; 264 58 HFD Mål nr 4890-13, Skatterättsnämndens utlåtande 59 Ib samt Se BEPS Action 1: Address the tax challenges of the digital economy 24/03/2014 71 Riktlinjer av OECD och G20-staterna om dokumentation av internprissättning och land-för-land-rapporter (Action 13: 2015 Final Report, ionella skattelagstiftningen, BEPS (Base Erosion and Profit Shifting), där även 139 Art. 1.152 ff NTPG. 140 Art. 1.157 ff NTPG. 141 BEPS Action Plan, s.

Hungary: BEPS Actions implementation Last updated: April 2017 More information on the Global Tax Reset & BEPS >>> Back to BEPS Actions >>> CbC reporting (Action 13) Minimum standard A draft version of an amendment to the domestic legislation was submitted to the Parliament on 28 March 2017.

May 27, 2020 . In brief The OECD recently initiated a review under BEPS Action 13 of country -by-country reporting (CbCR ) based on a mandate in the final 2015 BEPS report that an assessment occur in 2020. CbCR is a BEPS Action 13: Transfer Pricing Documentation & Country-by-Country Reporting. As outlined in our May, 2015 newsletter article, Addressing International Tax Planning in the Changing BEPS Landscape, in 2013 the OECD, together with the G20, developed a 15-point Action Plan to address abusive tax practices it refers to as Base Erosion and Profit Shifting, or BEPS. 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.

av F Ytterberg · 2014 — Uppsatsen fokuserar på de områden gällande definitionen som OECD och G20 Subjects/Keywords, Base Erosion and Profit Shifting; BEPS; Fast driftställe; FD; 264 58 HFD Mål nr 4890-13, Skatterättsnämndens utlåtande 59 Ib samt Se BEPS Action 1: Address the tax challenges of the digital economy 24/03/2014 71 Riktlinjer av OECD och G20-staterna om dokumentation av internprissättning och land-för-land-rapporter (Action 13: 2015 Final Report, ionella skattelagstiftningen, BEPS (Base Erosion and Profit Shifting), där även 139 Art. 1.152 ff NTPG. 140 Art. 1.157 ff NTPG. 141 BEPS Action Plan, s. 13 f. av T FENSBY · Citerat av 2 — 13 Den utgående Treasury Deputy Assistant Secretary for International Tax Affairs, 21 OECDs Action Plan on BEPS (2013) noterar i detta sammanhang att considers the measures concerning public country-by-country reporting to be inadequate, as BEPS Action 13 provides for automatic reporting of information Hybrid Mismatch Arrangements”) samt BEPS Action 4 (”Limiting Base Erosion. Involving Till skillnad från OECD:s policyarbete är direktiven rättsligt bindande, med det viktiga tillägget att 2012/13:1, volym 1, s. 250 ff.
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BEPS Action 13: Country implementation summary (1) Dates provided as an example for an entity with December 31st fiscal year end.

Inclusive Framework on BEPS: Action 13 Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity.
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Base Erosion Profit Shifting (BEPS) – vad händer nu? dokumentation (action 13), där det förutom en beskrivande "master file" över hela koncernstrukturen.

Foreword. In: Cristina Trenta, Juridicum Anthology 2019 (pp. 13-15). OECD BEPS ACTION 1 -- Address the tax challenges of the digital Det anges att pågående arbete inom OECD är av avgörande betydelse för att uppnå 13 Base Erosion and Profit Shifting (BEPS), Action 7.

BEPS Action plan 13 in the light of confidentiality Håkansson, Filippa LU () HARN60 20161 Department of Business Law. Mark; Abstract OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS).

Guidance on Country-by-Country Reporting: BEPS Action 13 Guidance on the Implementation of CbC Reporting As jurisdictions have moved into the implementation stage, some questions of interpretation have arisen. BEPS Action 13 0 © 2019 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independentfirms are affiliated with KPMG International. BEPS Action 13: Latest country implementation update Updated weekly, this summary report in table format offers a snapshot of implementation of country-by-country (CbC) reporting and Master file / Local file documentation requirements around the world. BEPS Action 13 0 © 2020 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. 13.

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