En överblick över BEPS-projektet s. 2 FAR Online

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7. 2.2. BEPS ACTION PLAN. 9. Addressing base erosion and profit shifting (BEPS) is a key priority of governments.

Addressing base erosion and profit shifting

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entitled “Addressing Base Erosion and Profit Shifting”9 (BEPS) in which it is noted that BEPS constitute a serious risk to tax revenues, tax sovereignty and tax fairness for OECD member countries and non-members alike”. 10 A subsequent ambitious 2013-02-12 · ADDRESSING BASE EROSION AND PROFIT SHIFTING © OECD 2013 EXECUTIVE SUMMARY – 5 Executive summary Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for OECD member countries and non-members alike. While there are many ways in which domestic tax bases can be eroded, a significant ‘Addressing Base Erosion and Profit Shifting’ July 2013 Release of Action Plan with 15 separate actions/work streams September 2014 Projected completion of approximately ⅓ of Action Plan December 2015 Completion of remainder of Action Plan 2016 and forward Monitoring, additional/on-going actions Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. Base Erosion, Profit Shifting and Developing Countries. 1. Prepared by Ernesto Crivelli, Ruud De Mooij and Michael Keen .

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Pris: 269 kr. E-bok, 2013. Laddas ned direkt. Köp Addressing Base Erosion and Profit Shifting (Russian version) av Oecd på Bokus.com.

Addressing base erosion and profit shifting

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Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. G20 Leaders’ Declaration, June 2012: “Wereiteratetheneedtoprevent base erosion and profitshifting and wewillfollowwithattentiontheongoingwork of the OECD in thisarea.” This issue has come to be known as base erosion and profit shifting (BEPS) Double non-taxation also distorts investment decisions and reduces economic efficiency This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an Chapter 4. Key tax principles and opportunities for base erosion and profit shifting 33 Key principles for the taxation of cross-border activities 33 Key principles and BEPS opportunities 39 Chapter 5. Addressing concerns related to base erosion and profit shifting .. 47 Key pressure areas '.

Key tax principles and opportunities for base erosion and profit shifting 33 Key principles for the taxation of cross-border activities 33 Key principles and BEPS opportunities 39 Chapter 5. Addressing concerns related to base erosion and profit shifting .. 47 Key pressure areas '. 47 Next steps 48 Explore the big challenges, opportunities, debates and frameworks for business and human rights. This section contains a selection of key portals curated by our global team. Addressing Base Erosion and Profit Shifting Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries.
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Addressing base erosion and profit shifting

While there are many ways in which domestic tax bases can be eroded, a significant source 2016-07-20 UDZ7-LNHH: Addressing Base Erosion and Profit Shifting | OEC… Item Preview There Is No Preview Available For This Item This item does not appear to have … Addressing the challenges of the digital economy For more detail on the plans to address base erosion and profit shifting, read the OECD’s full BEPS action plan. Contact us.

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Addressing base erosion and profit shifting - Bokus

Alternativt genom att den motsvarande  contains a “meaningful and new guide“ addressing the mentioned topics and is i deras arbete med Base Erosion och Profit Shifting (BEPS), introducerat ett  Efter offentliggörandet av rapporten ”Addressing base erosion and profit shifting (BEPS)” i februari 2013, antog OECD och G20-länderna en handlinsplan i 15  51 OECD, Addressing Base Erosion and Profit Shifting, s. 48. 52 Introduktionen till OECD:s modellavtal p. 2.


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Addressing Base Erosion and Profit Shift: Oecd: Amazon.se: Books

Base Erosion Profit Shifting (Sv. Erosion av skattebas och Common Consolidated Corporate Tax Base (Sv. Gemensam BEPS: Addressing the Tax Challenges of the Digital Economy – Action 1:2015  av G Thomson · 2020 — Action research is very useful for addressing our sustainability crisis [29] and Population growth has brought new life to the economy and a larger tax base.

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In February 2013, the OECD published Addressing Base Erosion and Profit Shifting (the “BEPS Report”). Following up on the BEPS Report, the Action Plan on Base Erosion and Profit Shifting (the “BEPS Action 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.

Addressing Base Erosion and Profit Shifting (Russian version) more info: https://doi.org/10.1787/9789264201262-ru Share Buy Buy Base Erosion and Profit Shifting: A Roadmap for Reform The Harvard community has made this article openly available. Please share how this access benefits you. Your story matters Citation Hugh J. Ault, Wolfgang Schon, & Stephen E. Shay, Base Erosion and Profit Shifting: A Roadmap for Reform, 68 Bull.