Direktiven innebär att EU:s medlemsstater samordnar genomförandet av vissa av OECD:s åtgärdspunkter mot BEPS (Base Erosion and Profit Shifting),

13 Mar 2016 On 19 February 2016, the Netherlands Presidency of the Council of the European Union (the Dutch Presidency) issued a note on “BEPS:

4. BEPS FRAMTID EU och BEPS – nytt förslag möter stark kritik Inledning Den 28 januari 2016 skickade EU-kommissionen ut ett förslag EU-kommissionen har idag i OECDs BEPS-kampanjs efterföljd presenterat sitt bidrag i kampen mot kringgåendet av bolagbeskattningen. Rättvis beskattning: OECD (BEPS 5): Motverkande av skadlig BEPS-projektet. Nedan OECD:s strategi och övervakar att EU:s medlemsstater implementerar.

Eu beps

17-18). Alternatives to consider: 1. Include a substance analysis (economic reality exemption) 2. Applying CFC rules equally to foreign and domestic CFCs 3. Applying CFC rules to transactions that are ”partly wholly artificial” • Cf. C-524/04 Test Claimants in the Thin Cap Group EU BEPS: Presidency of the Council roadmap on future work On 19 February, the Dutch Presidency of the Council of the EU circulated to EU Member States a Roadmap on EU BEPS, setting out future work in the Council during the coming months in the field of Base Erosion and Profit Shifting (BEPS) at EU level.

Base Erosion and Profit Shifting Project (BEPS) Updates. Updates from Europe. EU-level. UK. Netherlands. Luxemburg. Updates from . Asia. China. India. Hong Kong. Singapore . Part of OECD and fully endorsing BEPS initiatives. Non-OECD Members partially endorsing BEPS initiatives, and ‘cherry-picking’

OECD anti-BEPS recommendations not covered in the EU anti-BEPS directive will be left to the member states to implement. On December 11 2015, the draft text of the EU Anti-BEPS Directive discussed at the December ECOFIN meeting was made available to the public.

Bếp từ, hút mùi, lò nướng máy rửa bát và chậu vòi các thương hiệu hàng đầu châu âu Bosch, Hafele Electrlux, Blum, Blanco, Smeg chính hãng giá siêu khuyến

Base erosion and profit shifting (BEPS) refers to tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying tax. Developing countries’ higher reliance on corporate income tax means they suffer from BEPS disproportionately. 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 called the Country-by-Country (CbC) Report. Tax Avoidance Revisited in the EU BEPS Context.

2 These measures are to be phased in over the period from 2019 to 2022, and the EU and OECD are now both discussing further profit shifting (BEPS) in the EU context (doc.
Ledkapsel knäskada

The EC says its plan will fundamentally 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 Tax trends and developments affecting international companies in Europe today. international tax rules and shut down base erosion and profit shifting (BEPS).

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.
Internat

The departure of the U.S. and EU Commission from the OECD BEPS project is attributed to frustrations with the rise in intellectual property (or IP), as a key BEPS tool to create intangible assets, which are then turned into royalty payment BEPS schemes (double Irish), and/or capital allowance BEPS schemes (capital allowances for intangibles).

EU Primary Law and CFC Rules • OECD BEPS (Action 3, p. 17-18).

Base Erosion and Profit Shifting Project (BEPS) Updates. Updates from Europe. EU-level. UK. Netherlands. Luxemburg. Updates from . Asia. China. India. Hong Kong. Singapore . Part of OECD and fully endorsing BEPS initiatives. Non-OECD Members partially endorsing BEPS initiatives, and ‘cherry-picking’

Tax Planning. Arrangements. 11 Sciendo provides publishing services and solutions to academic and professional organizations and individual authors.

I denna bok diskuteras den legala innebörden av skatteflykt och Syftet är att undersöka Europeiska unionens (EU) åtgärder mot BEPS – dvs. urholkning av skattebaser och förflyttning av vinster genom avancerad 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 EU och BEPS – nytt förslag möter stark kritik Inledning Den 28 januari 2016 skickade EU-kommissionen ut ett förslag EU-kommissionen har idag i OECDs BEPS-kampanjs efterföljd presenterat sitt bidrag i kampen mot kringgåendet av bolagbeskattningen. Rättvis beskattning: OECD (BEPS 5): Motverkande av skadlig BEPS-projektet.