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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. This report is an output of Actions 8-10.

Författare. David Kleist | Juridiska institutionen. Publikationsår: 2013. further impetus from the G20/OECD 'Base erosion and profit shifting' measures addressing BEPS in lower capacity developing countries. Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari Skattenytt är en av Sveriges ledande tidskrifter på skatterättens område och har så varit i över sextio år.

Previous. Next. Highlight all Match case. Addressing Base Erosion and Profit Shifting. OECD. (2013) Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries.

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.

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.

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.

ADDRESSING BASE EROSION AND PROFIT SHIFTING IN SOUTH AFRICA DAVIS TAX COMMITTEE INTERIM REPORT ACTION 2: NEUTRALISE THE EFFECTS OF HYBRID MISMATCH ARRANGEMENTS 1 INTRODUCTION The OECD 2013 BEPS report 1 notes that international mismatches in the characterisation of hybrid entities and hybrid instrument arrangements can result in 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 the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. 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. Base erosion and profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions, thus "eroding" the "tax-base" of the higher-tax jurisdictions. Get this from a library! Addressing base erosion and profit shifting..

Artiklarna i Skattenytt täcker hela det skatterättsliga fältet Pris: 318 kr. e-bok, 2013. Laddas ned direkt. Köp boken Addressing Base Erosion and Profit Shifting av OECD (ISBN 9789264192744) hos Adlibris.
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Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, av M Dahlberg · 2019 — arbetar med detta inom ramen för BEPS-projektet. ”Base Erosion and Profit Shifting”, BEPS.1 Inte minst EU:s 6 OECD, Addressing Base Erosion and Profit.

Release of Action.
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Chapter 4. Key tax principles and opportunities for base erosion and profit shifting 33 Key principles for the taxation of cross-border activities 33 Key principles and BEPS opportunities 39 Chapter 5. Addressing concerns related to base erosion and profit shifting .. 47 Key pressure areas '. 47 Next steps 48

7. 2.2. BEPS ACTION PLAN. 9.

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1 Apr 2013 The OECD define BEPS as “…tax planning strategies that exploit loopholes in tax rules to make profits disappear for tax purposes or to shift

11OECD (2013), Addressing Base Erosion and Profit Shifting, OECD Publishing, Paris. 110. intäkt i ett annat land. Alternativt genom att den motsvarande contains a “meaningful and new guide“ addressing the mentioned topics and is i deras arbete med Base Erosion och Profit Shifting (BEPS), introducerat ett Efter offentliggörandet av rapporten ”Addressing base erosion and profit shifting (BEPS)” i februari 2013, antog OECD och G20-länderna en handlinsplan i 15 51 OECD, Addressing Base Erosion and Profit Shifting, s. 48. 52 Introduktionen till OECD:s modellavtal p.