OECD BEPS project outcomes Part 4: Permanent Establishment developments and Action 7. EY Global. EY

13 § Ett arrangemang som inte är gränsöverskridande är rapporter- Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting.

For each of the Actions, there are factors to consider such as the timing, impact and potential impact on policy. The OECD/G20 has set a number of deadlines to conclude on the BEPS Actions. 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. 13 See EY Global Tax Alert, OECD releases report under BEPS Action 13 on Transfer Pricing Documentation and Country-by-Country Reporting, dated 23 September 2014. 14 See EY Global Tax Alert, OECD releases report under BEPS Action 15 on feasibility of developing multilateral instrument to amend bilateral tax treaties, dated 19 September 2014.

The output under each of the BEPS actions is intended to form a complete and cohesive approach In 2013, the OECD and G20 countries developed a 15-point Action Plan to address Base Erosion and Profit Shifting (”BEPS”). One of these actions was related to the transfer pricing documentation (”BEPS Action 13: Re-examine Transfer Pricing Documentation”). OECD/G20 BEPS Action Plan 13: Country-by-Country Reporting Implementation Package A. Background September 2014 Report: The September 2014 Report on Action Plan 13 (the ‘September 2014 Report’) of the OECD1/G20 BEPS action plan on Transfer Pricing documentation proposed a 3-tier documentation consisting of Master-file, Local- OECD/G20 Base Erosion and Profit Shifting Project Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 2) Inclusive Framework on BEPS: Action 13. Action 7 - 2015 Final Report under the OECD/G20 BEPS Action Plan, titled “Preventing the Artificial Avoidance of Permanent Establishment Status” (the Action 7 Final Report), addresses the issue of artificial avoidance of permanent establishment (PE) status, and that includes a review of the definition to prevent the use of certain common Addressing base erosion and profit shifting is a key priority of governments around the globe.

EY av P Hillström · 2018 — 3.1.2 Kammarrätten i Göteborg, dom 2014-06-04, mål 5178–13 (Volvobussar-målet).

BEPS Action 13: Re-examine Transfer Pricing Documentation. In 2013, the OECD and G20 countries developed a 15-point Action Plan to address Base Erosion and Profit Shifting (”BEPS”). One of these actions was related to the transfer pricing documentation (”BEPS Action 13: Re-examine Transfer Pricing Documentation”).

One of these actions was related to the transfer pricing documentation (”BEPS Action 13: Re-examine Transfer Pricing Documentation”). OECD/G20 BEPS Action Plan 13: Country-by-Country Reporting Implementation Package A. Background September 2014 Report: The September 2014 Report on Action Plan 13 (the ‘September 2014 Report’) of the OECD1/G20 BEPS action plan on Transfer Pricing documentation proposed a 3-tier documentation consisting of Master-file, Local- OECD/G20 Base Erosion and Profit Shifting Project Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 2) Inclusive Framework on BEPS: Action 13. Action 7 - 2015 Final Report under the OECD/G20 BEPS Action Plan, titled “Preventing the Artificial Avoidance of Permanent Establishment Status” (the Action 7 Final Report), addresses the issue of artificial avoidance of permanent establishment (PE) status, and that includes a review of the definition to prevent the use of certain common Addressing base erosion and profit shifting is a key priority of governments around the globe.

5.3 EU-‐rättens förhållande till BEPS Action 8-‐10 och 13 . 54 Explanatory Statement, OECD/G20 Base Erosion and Profit Shifting Project, Final. Report 2015:

OECD BEPS Action Plan: Moving from talk to action in the Americas The OECD Action Plan on BEPS, introduced in 2013, set 15 specific action points to ensure international tax rules are fit for an increasingly globalized, digitized business world and prevent international companies from paying little or no tax. After 2 years 2018-06-07 · BEPS Action 13 has introduced an extended three-layered transfer pricing documentation consisting of a Master File, a Local File and a Country-by-Country (CbC) report. As CbC reporting in BEPS Action 13 is one of the four BEPS minimum standards, its implementation is subject to a peer review process that shall ensure timely and accurate implementation and thus safeguard the level playing field. The Base Erosion and Profit Shifting (BEPS) Action Plan adopted by the OECD and G20 countries in 2013 recognised that enhancing transparency for tax Since the beginning of 2014, the following 13 developing countries have publicly tries view the BEPS initiative and the G20/OECD Action.

13.
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In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS.

I denna åtgärdsplan kräver OECD nya fundamentala OECD och G20 har genomfört ett projekt i syfte att förhindra erodering av skattebasen och flyttning Reporting – BEPS Action 13, OECD, Paris]. Enligt de nya Genom slutrapporten den 5 oktober 2015 i BEPS Action 13 (Transfer Pricing Documentation and Series: OECD/G20 Base Erosion and Profit Shifting Project. av F Ytterberg · 2014 — Ett av fokusområdena inom projektet är OECD:s modellskatteavtals Uppsatsen fokuserar på de områden gällande definitionen som OECD och G20 har tagit 61 HFD mål-nr 4890-13 9 4 Base Erosion and Profit Shifting 4.1 Vad är BEPS?
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26 Jul 2018 Country-by-Country Reporting (CbCR) is part of Action 13 of the OECD/G20 Action Plan on Base Erosion and. Profit Shifting (BEPS Action Plan

Summary .