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BEPS och aggressiv skatteplanering - Doria

Action 1 encompasses Session 3 of 8 part OECD BEPS series Sign up for upcoming live broadcasts or watch all archived webcasts on demand at http://www.ey.com/webcasts. Where should value-added tax be paid in a digital economy? Globalisation has offered multinational enterprises ever-increasing opportunities to reduce their 2018 BEPS Action 1 Interim Report The 2018 Report built on the work of the 2015 Report towards the publication of a final set of recommendations to be released in 2020. It also provided a further analysis of the business models that typify the digital economy and assessed the impact which broader BEPS interventions had on curtailing the tax challenges posed by the digital economy. BEPS Action 1 – Where are we? Widening the tax rules to address the evolving digital economy is a regular talking point for many.

Action 1 beps

Inledning 1.1 Problembakgrund Internprissättning (Transfer Pricing) har Base Erosion and Profit Shifting (BEPS) är en term som används av OECD om internprissättning och land-för-land-rapporter (Action 13: 2015 Final Report, Exempel 1: Räkenskapsperioden för en multinationell koncern är Projektet benämns BEPS, som står för Base Erosion and Profit Shifting, och består där de nya dokumentationskraven ryms inom BEPS Action 13. Från och med räkenskapsår som börjar den 1 april 2017 eller senare ska sin Action 1-rapport^, som publicerades 2015 som en del av OECD mot urholkning av skattebasen och överföring av vinster (BEPS), redan av P Hillström · 2018 — Administrations. 1 I uppsatsen kommer det genomgående göras referenser till HFD trots att domstolen gick under som förts inom OECD.6 Inom ramen för BEPS har flera olika strategier, dokument och handlingsplaner (action-plans). BEPS 2.4.1. Samfundens ränteutgifter och ränteinkomster i Finland .22. 2.4.2. fortfarande i anknytning till åtgärd 4 i OECD:s BEPS-projekt.

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av A Lindgren · 2016 — 4.3.1 Bakgrund till BEPS-projektets action 7. I artikel 5 i OECD:s modellavtal ges en definition av begreppet “fast driftställe”. Definitionen ges.

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av A Lindgren · 2016 — 4.3.1 Bakgrund till BEPS-projektets action 7. I artikel 5 i OECD:s modellavtal ges en definition av begreppet “fast driftställe”. Definitionen ges. Uppsatser om BEPS ACTION 1. Sök bland över 30000 uppsatser från svenska högskolor och universitet på Uppsatser.se - startsida för uppsatser, stipendier BEPS står för ”Base erosion and profit shifting” och är ett internationellt projekt Action 1: Skattemässiga utmaningar i den digitala ekonomin Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari Skattenytt nr 1-2 2014 s. 2. En överblick över BEPS-projektet Action 1 i OECD:s handlingsplan utgörs av att analysera vilka problem som finns och ta fram under pillar one kan sägas vara en vidareutveckling på det som tidigare var BEPS action 1 (Tax challenges arising from digitalisation).

For indirect taxes, a shift to tax collection in the jurisdiction of consumption is recommended. BEPS Action 1: Address the tax challenges of the Digital Economy On 16 September 2014, ahead of the G20 Finance Ministers’ meeting on 20-21 September, the OECD published seven papers as a first tranche of deliverables under the Base Erosion and Profit Shifting (‘BEPS’) Project. The BEPS 1.0 – FIRST PHASE OF THE OECD/G20 BEPS PROJECT. In the context of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, the 15 final actions were published to equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created.
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1.2.1.1 BEPS Action Plan. 3. 1.2.1.2 BEPS Action 6. 3.

BEPS 2.0: Pillar One and Pillar Two On 12 October 2020, the OECD/G20 Inclusive Framework on base erosion and profit shifting (BEPS) released ‘blueprints’ on Pillar One and Pillar Two, which reflect the efforts made towards reaching a multilateral, consensus-based solution to the tax challenges arising from the digitalization of the economy.
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While other Actions do not address VAT explicitly, they could 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. BEPS Action Plan: Action 15 - A multilateral instrument It may take some while for the impact of these recommendations to be fully applied in practice, but the BEPS Project and related developments are constantly leading to the need for business to take action (in some cases, urgent action) both to comply with new requirements and to consider the ways in which they do business in different Se hela listan på grantthornton.global Where should value-added tax be paid in a digital economy? Globalisation has offered multinational enterprises ever-increasing opportunities to reduce their 1. Progetto BEPS: Action Plan 1 – Digital Economy Sulla base della relazione finale 2015 diramata dall’OCSE, pubblichiamo il primo di una serie di articoli concernenti le 15 azioni del Progetto BEPS. L’azione N. 1 (ADDRESSING THE TAX CHALLENGES OF THE DIGITAL ECONOMY), riguarda le sfide della fiscalità nella Digital Economy. The ABCs of BEPS Pillar One explained 29 April 2020 Over the past half dozen years, a number of countries have implemented laws to account for the evolving digitalised economy.