‘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

2016-07-20

SOU 2014:40 Neutral bolagsskatt – för ökad effektivitet och stabilitet, s. 69. 7. OECD, Addressing Base Erosion and Profit Shifting, Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari av O Palme — The OECD's 'Addressing the Tax Challenges of the Digitalisation of the As a result of continued concerns about corporate tax base erosion, which by the OECD's recent base erosion and profit-shifting (BEPS) measures, annat OECD:s BEPS-projekt och EU:s arbete med ett direktiv om publik Bakgrund.

Addressing base erosion and profit shifting

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. Section 4: Addressing base erosion and profit shifting at the national level: country studies 33 4.1 United Republic of Tanzania 33 4.2 Cameroon 38 4.3 South Africa 43 Section 5: Policy measures to curtail base erosion and profit shifting and related illicit financial flows 49 5.1 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”).

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. This report presents the studies and data available regarding th

May 2015 . Abstract. International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’).

This report presents the issues related to base erosion and profit sharing (BEPS) in an objective and comprehensive manner. The report first describes studies and data available in the public domain regarding the existence and magnitude of BEPS (summaries of the studies are included in Annex B). It then contains an overview of global developments that have an impact on corporate tax matters.

Addressing base erosion and profit shifting

Här kan du läsa om This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of av F Ytterberg · 2014 — 4 OECD publicerade därför i februari 2013 rapportern Addressing Base Erosion and Profit Shifting, som redogjorde för de existerande problemen Addressing Base Erosion and Profit Shift: Oecd: Amazon.se: Books. I denna artikel redovisas för det som OECD konstaterade i sin rapport Addressing Base Erosion and Profit Shifting (avsnitt 2)3 och de arbetsflöden som OECD om Base Erosion and Profit Shifting (BEPS) som ska göra det möjligt att hindra multinationella bolag från skatteplanering som leder till urholkning av skatte-. OECD har i sitt projekt Base Erosion and Profit Shifting (BEPS) tagit fram en åtgärdsplan med 15 fokusområden som ska göra nationella skattesystem BEPS står för ”Base erosion and profit shifting” och är ett sin initiala BEPS-rapport (”Addressing Base Erosion and Profit Shiftning”) som ligger av T Curovic · 2018 — OECD-publikationer som behandlar BEPS-projektet. Exempel på sådana publikationer är ”Addressing Base Erosion and Profit Shifting” från 2013 av P Sedlar · 2013 — 6.

117-122; Idioma: International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting ('BEPS').
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Int'l Tax'n 275 (2014).

117-122; Idioma: International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting ('BEPS'). 24 May 2017 Questions remain regarding how to properly address BEPS and create a universally fair system for economies and corporations of all sizes. 10 Sep 2013 'Addressing Base. Erosion and.
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Base erosion and profit shifting (BEPS) refers to tax planning strategies that allow multinationals to take advantage of gaps and mismatches in international tax laws to reduce or shift profits from high tax jurisdictions to low tax jurisdictions and decrease their overall tax burden.

The two Base Erosion and Profit Shifting BEPS is the OECD's project encouraged by G20 finance ministers launched in July 2013. Get BEPS service online by Enterslice use FDI data derives from the considerations reported in the OECD report on “ Addressing Base. Erosion and Profit Shifting”, highlighting data that seem to Officially launched in early 2013, the Base Erosion and Profit Shifting (BEPS) initiative has BEPS Action 1: Address the tax challenges of the digital economy. OECD:s rapport Addressing Base Erosion and Profit Shifting. Artikel i övriga tidskrifter. Författare. David Kleist | Juridiska institutionen.

Addressing Base Erosion and Profit Shifting (Japanese version) more info: https://doi.org/10.1787/9789264202467-ja Share Buy Buy

Uppförandekoden för företagsbeskattning fastställdes i Ekofin-mötets (ekonomi- och Erosion and Profit Shifting), nedan BEPS-projektet, inleddes år 2013 med publikationen.

Addressing Base Erosion and Profit Shifting (Japanese version) more info: https://doi.org/10.1787/9789264202467-ja Share Buy Buy OECD/G20 Base Erosion and Profit Shifting Project Limiting Base Erosion Involving Interest Deductions and Other Financial Payments 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. Base erosion and profit shifting (BEPS) refers to tax planning strategies that allow multinationals to take advantage of gaps and mismatches in international tax laws to reduce or shift profits from high tax jurisdictions to low tax jurisdictions and decrease their overall tax burden. address tax base erosion and profit shifting (BEPS) in the mining sector. Our program provides sector-specific guidance on BEPS challenges and capacity building support to developing country governments.