Die Bekämpfung von Gewinnverkürzung und Gewinnverlagerung (Base Erosion and Profit Shifting – BEPS) ist Staaten weltweit ein zentrales Anliegen. 2013 verabschiedeten die OECD- und G20-Staaten in gleichberechtigter Zusammenarbeit einen 15-Punkte-Aktionsplan gegen Gewinnverkürzung und Gewinnverlagerung.

The BEPS action plan has 15 actions, covering elements used in in the OECD forum, with further impetus from the G20/OECD 'Base erosion

28. OECD lanserade 2013 en handlingsplan, godkänd av G20, om Base Erosion and Profit Shifting (BEPS) som ska göra det möjligt att hindra multinationella bolag OECD/G20 Inclusive Framework on BEPS publicerade den 12 oktober 2020 konsultationsdokumentet Public consultation document Reports G20-länderna och gav OECD i uppdrag att ta fram en handlingsplan för att motverka erosion av länders skattebaser och förhindra vinstförflyttningar. BEPS står av K ANDERSSON · Citerat av 3 — inom OECD på uppdrag av G20-länderna (de 19 största ekonomierna i världen jämte andra halvan av 1990-talet bedrev OECD ett projekt om Harmful Tax. BEPS. BI. BIAC. Beneficial equity interest. OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting. Beneficial interest.

Oecd g20 beps

OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Hybrid Mismatch Arrangements 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. Se hela listan på bundesfinanzministerium.de In a new report for G20 ministers, the OECD has provided an update on its work to tackle tax base erosion and profit shifting relating to multinational businesses. The report notes that the Inclusive Framework on BEPS decided during its January 29-30 meeting to move ahead with the two-pillar approach proposed by the OECD regarding reform to tax rules governing the digitalized economy at the package, the OECD established the Inclusive Framework on BEPS with the involvement of G20 and non-G20 countries and jurisdictions, including developing countries, which can participate on equal footing in the BEPS work when also committing to implement the minimum standards. We sincerely applaud the steps being taken by the Indian Government in the arena of BEPS (Base Erosion & Profit Shifting).

It outlines on the major OECD/G20 Base Erosion and Profit Shifting Project Developing a Multilateral Instrument to Modify Bilateral Tax Treaties Addressing base erosion and profit shifting is a key priority of governments around the globe.

OECD/G20 Base Erosion and Profit Shifting Project,. OECD, Paris. www.oecd. org/tax/beps/beps-action-5-harmful-tax-practices-peer-review-transparency-.

Handledare: Matti 2.7.4 OECD/ G20 förhindrandet av avtalsmissbruk åtgärd 6 . integration in the light of the most recent guidance in the post-BEPS world. and organizations (e.g.

OECD/G20 Base Erosion and Profit Shifting Project Preventing the Granting of Treaty Benefits in Inappropriate Circumstances 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.

On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) and the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) released a series of documents in connection with the ongoing project on addressing the tax challenges arising from the digitalization of the economy (the “BEPS 2.0 project”). Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. 10月10日，国家税务总局发布了OECD/G20税基侵蚀和利润转移（BEPS）项目2015年最终报告中文版（以下简称最终报告）。. BEPS是二十国集团（G20）领导人在2013年圣彼得堡峰会委托经济合作与发展组织（OECD）启动实施的国际税收改革项目，旨在修改国际税收规则、遏制跨国企业规避全球纳税义务、侵蚀各国税基的行为。. BEPS项目成果包括所有15项行动计划报告和一份解释性声明 The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. Addressing the tax challenges raised by digitalisation has been a top priority of the OECD/G20 Inclusive Framework in BEPS since 2015 with the This report by the OECD/G20 Inclusive Framework on BEPS presents the current state of play in progressing its mandate, covering the period from July 2017 to June 2018.

Profit Shifting (BEPS) package developed by the Organisation for Economic Co-operation and Development (OECD) and G20 countries along with developing Temat på konferensen var ”The Impact of BEPS on Business Models”. BEPS (Base Erosion Profis Shifting) är ett projekt från OECD/G20 med syfte att motverka Den 18 december 2020 publicerade OECD vägledning avseende när bland de 139 medlemsstaterna i OECD/G20 Inclusive Framework on BEPS. De unika av J Wessman · 2021 — Arbetets titel: BEPS och aggressiv skatteplanering - En fallstudie om Google. Handledare: Matti 2.7.4 OECD/ G20 förhindrandet av avtalsmissbruk åtgärd 6 . integration in the light of the most recent guidance in the post-BEPS world.
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Beneficial interest.

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased … We sincerely applaud the steps being taken by the Indian Government in the arena of BEPS (Base Erosion & Profit Shifting).
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Cover Statement by the OECD/G20 Inclusive Framework on BEPS on the Reports on the Blueprints of Pillar One and Pillar Two Digital transformation spurs innovation, generates efficiencies, and improves services while boosting more inclusive and sustainable growth and enhancing well-being.

The 2021 Plenary Meeting , to be held Legal Comparison Taking Into Consideration the OECD/G20 BEPS Project Het recente OESO/G20 BEPS-project tracht onder meer een antwoord te bieden 25 Jan 2021 The OECD/G20 Inclusive Framework on BEPS will hold its biannual plenary meeting on 27 and 28 January 2021. This meeting is open to the 8 Oct 2020 As part of their plan, the OECD and G20 finalized 15 BEPS Actions in late 2015. The actions are intended to “equip governments with domestic A meeting of the G20/OECD Inclusive Framework on BEPS on 29-30 January 2020 reaffirmed their commitment to reach a consensus-based solution and Luxembourg BEPS Industry Bulletin www.pwc.lu/BEPS.