More immediately, EU law might act as a constraint on the proposals resulting from the project. This research examines the relationship between the OECD BEPS 

Академия BEPS, Almere-Buiten, Flevoland, Netherlands. 724 likes · 1 talking about this. Лучшие материалы группы Radio BEPS по вопросам деофшоризации и плана BEPS

When it comes to tackling tax evasion and avoidance, European Union is a responsible stakeholder of the global community. Daily EBIT email alert service on EU and OECD direct tax developments; Being Draft on BEPS Actions 8-10 on financial transactions September 2018 221kb  Main document title : Tax Avoidance Revisited in the EU BEPS Context. Editor : Dourado, Ana Paula. Publisher : IBFD. Collection and collection volume : EATLP   24 Feb 2021 In February last year, the EU granted Namibia and Morocco an extension to of the Minimum Standards for the Transfer of Profits (BEPS).

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EU och BEPS – nytt förslag möter stark kritik I april månads expertkommentar i skatterätt skriver Anders Hultqvist om EU-kommissionens kritiserade förslag om harmoniserande åtgärder för att komma tillrätta med skatteundandraganden inom EU. Last October, OECD countries agreed on measures to limit tax base erosion and profit shifting (BEPS). The European Parliament has also developed recommendations on corporate tax avoidance. The Commission is rapidly making good on President Juncker's promise of delivering a comprehensive agenda to tackle corporate tax avoidance, ensuring a fairer Single Market and promoting jobs, growth and investment in Europe. BEPS avseende internprissättning och förhållandet till EU-rätten Jargård, Niels LU () JURM02 20161 Department of Law. Mark; Abstract The international organization OECD has developed a comprehensive action plan, the BEPS project, which aims to prevent national tax bases to erode due to that multinational companies allocate taxable profits in countries with low tax rates. Um zu gewährleisten, dass die Vorschriften für beherrschte ausländische Unternehmen eine verhältnismäßige Reaktion auf BEPS-Anliegen darstellen, ist es insbesondere entscheidend, dass diejenigen Mitgliedstaaten, die ihre Vorschriften für beherrschte ausländische Unternehmen auf Einkünfte beschränken, die der Tochtergesellschaft künstlich zugeleitet werden, präzise auf Situationen abstellen, in denen die meisten Entscheidungsaufgaben, aufgrund derer zugeleitete Einkünfte auf 2016-02-29 · European Union: Dutch presidency issues EU-BEPS roadmap. The Netherlands, which currently holds the presidency of the council of the EU, issued an ambitious EU-BEPS “roadmap” on 19 February 2016 that sets out plans to move forward with previous EU proposals, as well as future efforts on areas relating to the OECD’s base erosion and profit shifting (BEPS) project.

The item EU law and the building of global supranational tax law : EU BEPS and state aid represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

View purchase information. Price: EUR 95 / USD 110 (VAT excl.) Order Online Book tab_offer BEPS – Base Erosion and Profit Shifting, skattebaserosion och vinstöverföring som sker inom bolagssektorn.

EU-BEPS ROADMAP . BY THE SLOVAK PRESIDENCY OF THE COUNCIL . 1. On 25 November 2014, at the High Level Working Party on Taxation (HLWP), a discussion was held on further work related to unfair tax competition, base erosion and profit shifting in the EU context (hereinafter – EU BEPS). It was noted that this work should be brought

The implementation of the BEPS action plan was designed to be flexible, as a consequence of its adoption by consensus. Recommendations made in BEPS reports range from minimum standards 2018-04-12 · What was once only true for the most populated EU countries will soon become the norm across the whole EU. BEPS reports the laws that seek to stop tax evasion through the use of foreign companies. Initially designed to help hinder the transfer of profits from large groups, CFC rules (Controlled Foreign Entities) could also have a significant impact on small businesses. Vad innebär BEPS? BEPS står för den engelska förkortningen Base Erosion and Profit Shifting. BEPS kommer att innebära ett större uttag av bolagsskatter och en omfördelning av beskattningsunderlaget mellan olika länder. Internationellt sett har BEPS varit det mest omdiskuterade projektet på skatteområdet de senaste åren.

The implementation of the BEPS action plan was designed to be flexible, as a consequence of its adoption by consensus. Recommendations made in BEPS reports range from minimum standards 2018-04-12 Vad innebär BEPS? BEPS står för den engelska förkortningen Base Erosion and Profit Shifting. BEPS kommer att innebära ett större uttag av bolagsskatter och en omfördelning av beskattningsunderlaget mellan olika länder. Internationellt sett har BEPS varit det mest omdiskuterade projektet på skatteområdet de senaste åren. 2018-05-01 Last October, OECD countries agreed on measures to limit tax base erosion and profit shifting (BEPS).
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Following the completion of the OECD BEPS project, MNCs need to have a heightened sensitivity in relation to their cross-border structures, both as regards to the impact of the EU anti-tax avoidance directives ("ATAD I and II"), and the adoption of the OECD's Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (the "MLI"). Base erosion and profit shifting (BEPS) The implementation of the base erosion and profit shifting framework developed by the Organisation for Economic Co-operation and Development requires organizations to re-evaluate their business. We can help you develop the sustainable tax framework the new environment demands.

With the release of all final recommendations on base erosion and profit shifting (BEPS) and their endorsement by the G20 and European Union (EU) in 2015, the Organisation for Economic Cooperation and Development (OECD) delivered a groundbreaking starting point for truly global tax coordination.
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The initial Base Erosion and Profit Shifting (BEPS) project officially began in 2013 with the publication of the OECD’s Action Plan on Base Erosion and Profit Shifting. The plan laid out a multilateral process for the OECD to review and address policies that allow multinational businesses to use tax planning practices to pay very low or no tax on income.

It further discusses (i) whether there is a supranational meaning of tax avoidance and aggressive tax planning, both at the OECD/G20 and EU levels; (ii) the role played Background. In the EU and unlike indirect taxes, direct taxes (income and corporate taxes) are not to be harmonized. However, Article 115 of the treaty on the Functioning of the European Union (TFEU) provides that Directive can be issued for the approximation of the respective laws, regulations or administrative provisions of the Member States as directly affect the establishment or Where the BEPS reports touch on these advantages, the Government is prepared to make them more robust to prevent abuses". Transparency. Dutch tax authorities have been monitoring BEPS discussions in both the EU and the OECD and are keen to retain the country’s reputation for business friendliness, while ensuring a level playing field.