Action 12 contains recommendations regarding the design of mandatory disclosure rules for aggressive tax planning schemes, taking into consideration the

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. Addressing the tax challenges raised by digitalisation has been a top priority of the OECD/G20 Inclusive Framework in BEPS since 2015 with the

14 Jul - Australia: Government's approach to key BEPS actions following the 2016 federal election. 13 Jul - China: Transfer pricing documentation, related-party reporting guidance from BEPS project. 12 Jul - OECD: BEPS status update OECD BEPS Action Plan: Moving from talk to action in Europe Overview The OECD Action Plan on BEPS, introduced in 2013, set out 15 specific action points to ensure international tax rules are fit for an increasingly globalized, digitized business world and to prevent international companies from paying little or no tax. The report includes, as an annex, the OECD/G20 Inclusive Framework on BEPS: Progress Report July 2019-July 2020 (the Inclusive Framework progress report).

45 sid, 2015, Pris: 277 SEK exkl. moms. OECD Mandatory disclosure rules — action 12 - 2015 final report. OECD, Skatterätt. 97 sid, 2015 Det är ingen överdrift att påstå att stämningen på OECD-sekretariatet var något IRS Rapport i frågan publicerades 1981 (the Gordon-Report) och innehöll en TAX at http://mnetax.com/us-officials-detail-position-on-beps-output-9269 (12 Tidslinje för hela OECD-processen. 2015.

2013-02-15

Ericsson hävdar alla att de följer OECD:s regler om internprissättning och sätter www.regeringen.se/sb/d/15727/a/196644, nedladdad 2013-04-12. 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.

OECD presenterade 2015 inom ramen för punkt 13 i BEPS-projektet ett förslag som vad som ska rapporteras enligt OECD BEPS punkt 13 och förslaget till ändring av EUs the Reporting MNE should report the BEPS punkt 13 ska rapporten skickas till skattemyndigheten senast 12 månader efter.

45 sid, 2015, Pris: 277 SEK exkl.

Se hela listan på skatteverket.se Se hela listan på skatteverket.se In 2016, the OECD and G20 established an Inclusive Framework on BEPS to allow interested countries and jurisdictions to work with OECD and G20 members to develop standards on BEPS related issues and reviewing and monitoring the implementation of the whole BEPS Package. Over 100 countries and jurisdictions have joined the Inclusive Framework. The CbC report should be submitted within the 12-month period after the last day of reporting fiscal year.
Törners konditori

OECD, Tax Challenges Arising from Digitalisation – Report on Pillar Hall, BEPS 2.0 – utökad beskattningsrätt för marknadsjurisdiktioner, SvSkT, 2019, s.

The Directive is based on the BEPS OECD Action 12. The first occasion for filing is latest August 31, 2020.
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responding to the OECD discussion draft on BEPS Action 12 (Mandatory reporting regime is likely to give rise to significantly greater costs for the tax authority,

The OECD/G20 Inclusive Framework on BEPS invites public input on the Reports on Pillar One and Pillar Two Blueprints. This public consultation meeting will focus on the key questions identified in the consultation document and raised in the written submissions received as part of the consultation process. 2013-02-15 · The OECD has today released a lengthy report in relation to its Base Erosion and Profit Shifting (BEPS) work.