erosion and profit shifting (BEPS) by targeting foreign investments made by residents, via foreign entities, in an attempt to shift income from the local residence country tax base to low-tax countries.

av T Curovic · 2018 — OECD-publikationer som behandlar BEPS-projektet. Exempel på sådana publikationer är ”Addressing Base Erosion and Profit Shifting” från 2013

In 2010 the Organization for Economic Co-operation and Development (OECD) was tasked with the study of BEPS. In 2013 the OECD released the study report ^Addressing base erosion and profit shifting _ emphasising EPS and the risk for the world [s economies and tax bases. Pris: 269 kr. E-bok, 2013. Laddas ned direkt. Köp Addressing Base Erosion and Profit Shifting (Russian version) av Oecd på Bokus.com. The OECD began work on their BEPS project to address concerns that current principles of national and international taxation were failing to keep pace with the 24 Jul 2017 The BEPS action items address the main methods of achieving profit shifting, including Action 4 (excessive interest deductions in high-tax Addressing Base Erosion and Profit Shifting.

Addressing tax administration challenges posed by globalisation and erosion of the tax base. Globalisation and 30 Sep 2014 On the international front, the DTC is required to address concerns about “base erosion and profit shifting” (BEPS), especially in the context of. A recent OECD report highlights the general stabilization of corporate tax revenues and statutory rates alongside major changes to address profit-shifting 16 Feb 2019 Base erosion Profit Shifting (BEPS) is one of the emerging and notable issues in the international taxation and one should have basic The OECD G20 Base Erosion and Profit Shifting Project (or BEPS Project) is an OECD/G20 project to set up an international framework to combat tax avoidance While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and 28 Mar 2016 Firms make profits in one jurisdiction, and shift them across borders by exploiting Cooperation and Development (OECD) states that BEPS is of major One of the areas discussed was on addressing tax challenges in the 9 Oct 2018 Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits Downloadable! International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit 2013, the OECD produced its Action Plan to address Base Erosion and Profit- Shifting.

The BEPS Inclusive Framework (IF) comprises around 130 countries committed to implementing those minimum standards – see the list of IF members on the OECD website . Addressing Base Erosion and Profit Shifting Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries.

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. The BEPS Inclusive Framework (IF) comprises around 130 countries committed to implementing those minimum standards – see the list of IF members on the OECD website .

Base Erosion, Profit Shifting and Developing Countries. 1. Prepared by Ernesto Crivelli, Ruud De Mooij and Michael Keen . May 2015 .

4 Feb 2013 Civil society and non-governmental organisations. (NGOs) have been vocal in this respect, sometimes addressing very complex tax issues in a.

Address the tax challenges of the digital economy · 2. Neutralise the effects of hybrid mismatch arrangements · 3. Strengthen Base Erosion and Profit Shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits or erode taxable The global campaign to address tax base erosion and profit shifting (BEPS) is in full swing, dramatically changing the Tax landscape. Base Erosion and Profit Shifting ( BEPS ). Addressing tax administration challenges posed by globalisation and erosion of the tax base.

Addressing base erosion and profit shifting

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. On 12 February 2013 the OECD published the report Addressing Base Erosion and Profit Shifting (hereafter “the Report”, see Appendix).
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2.1. Addressing Base Erosion and Profit Shifting. 7. 2.2. BEPS ACTION PLAN.

base erosion and profit shifting fundamental and substantive issues prof marianne ojo.
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4 May 2016 BEPS action plan · 1. Address the tax challenges of the digital economy · 2. Neutralise the effects of hybrid mismatch arrangements · 3. Strengthen

a report on what could be done to counter “base erosion and profit shifting” (“BEPS”). 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. The BEPS Inclusive Framework (IF) comprises around 130 countries committed to implementing those minimum standards – see the list of IF members on the OECD website .

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BEPS står för ”Base erosion and profit shifting” och är ett sin initiala BEPS-rapport (”Addressing Base Erosion and Profit Shiftning”) som ligger

In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This report is an output of Action 6. Base erosion and profit shifting (BEPS) is a key concern in international tax. In 2010 the Organization for Economic Co-operation and Development (OECD) was tasked with the study of BEPS. In 2013 the OECD released the study report ^Addressing base erosion and profit shifting _ emphasising EPS and the risk for the world [s economies and tax bases.

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

Release Date Base Erosion and Profit Shifting (BEPS): Is your company ready? Base Erosion and Profit Shifting, BEPS, är ett internationellt projekt som drivits OECD and G20 countries adopted a 15-point Action Plan to address BEPS in in significant tax revenue losses annually, implying that reducing the practice could help address deficit and debt concerns. Profit shifting and base erosion are legal certainty in tax cases on the basis of some formal Commission with respect to addressing base erosion and profit shifting (BEPS). In this Quality Jobs - Financing for Investment - Enhancing Multilateral Trade - Addressing Base Erosion and Profit Shifting, Tackling Tax Avoidance, Mindful that base erosion and profit shifting (hereinafter referred to as BEPS package included tax treaty-related measures to address certain Uppsatser om GLOBAL ANTI BASE EROSION. Addressing Aggressive Tax Planning through Unitary Tax or Self-Regulation- A Study on the and the weaknesses in the current rules creates opportunities for base erosion and profit shifting. oecd:s rapport addressing base erosion and profit shifting det finns en utbredd uppfattning om att många stater förlorar stora skatteinkomster till följd av.