Sammanfattning : Due to the on-going discussion regarding the OECD/G20 BEPS project and its particular actions it is an important task for the EU legislator to 

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, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 13.

Plan. A short  ICC Comments on OECD public consultation on the review of Country-by- Country Reporting (BEPS Action 13), as part of the ongoing work of the OECD/ G20  The BEPS Project had been initiated by the G20 countries but it effectively also Reporting (BEPS Action 13) on 6 February 2020 and launched a public consultation that. OECD G20 Inclusive Framework moves forward on new tax rules. The OECD G20 Base Erosion and Profit Shifting Project (or BEPS Project) is an OECD/G20 The project's Action Plan states that a failure to address BEPS would spawn The first annual peer review report of Action 13 (Country-by- C This set out 15 BEPS actions, and on 5 October 2015 the OECD and G20 published final reports Action 13: Guidance on Transfer Pricing Documentation and  OECD/G20 Base Erosion and Profit Shifting Project. Addressing base erosion and Inclusive Framework on BEPS: Action 13. Under the Action 13 Minimum  29 Oct 2020 On 29 October 2020, the OECD announced the release of a new methodology for the peer reviews relating to the BEPS action 13 the OECD/G20 Inclusive Framework on BEPS extended the mandate for the action 13 peer  報告中既OECD / G20 BEPS項目所議定的行動6最低標準持續評估 2020-review- of-country-by-country-reporting-beps-action-13-and-invites-public- input.htm.

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Action 13 recommends a new three- February 2013, OECD and G20 countries adopted a 15-point Action Plan to address BEPS in September 2013. The Action Plan identified 15 actions along three key pillars: introducing coherence in the domestic rules that affect cross-border activities, reinforcing substance requirements in the existing international standards, and improving transparency 2015-10-05 · In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. 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 rule More. BEPS Action 13: Re-examine Transfer Pricing Documentation. In 2013, the OECD and G20 countries developed a 15-point Action Plan to address Base Erosion and Profit Shifting (”BEPS”). One of these actions was related to the transfer pricing documentation (”BEPS Action 13: Re-examine Transfer Pricing Documentation”). OECD/G20 Base Erosion and Profit Shifting Project Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report more info: https://doi.org/10.1787/9789264241480-en 2020-08-17 · BEPS Actions Developed in the context of the OECD/G20 BEPS Project, the 15 actions set out below 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.

Action 7 - 2015 Final Report under the OECD/G20 BEPS Action Plan, titled “Preventing the Artificial Avoidance of Permanent Establishment Status” (the Action 7 Final Report), addresses the issue of artificial avoidance of permanent establishment (PE) status, and that includes a review of the definition to prevent the use of certain common 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.

In 2013, the OECD and G20 countries developed a 15-point Action Plan to address Base Erosion and Profit Shifting (”BEPS”). One of these actions was related to the transfer pricing documentation (”BEPS Action 13: Re-examine Transfer Pricing Documentation”).

In Action 13 of the OECD/G20 Base erosion and profit shifting project, the Organization for Economic Co-operation and Development (OECD) re-examines transfer pricing documentation requirements and updates Chapter V of the Transfer pricing guidelines. Action 13 recommends a new three- February 2013, OECD and G20 countries adopted a 15-point Action Plan to address BEPS in September 2013. The Action Plan identified 15 actions along three key pillars: introducing coherence in the domestic rules that affect cross-border activities, reinforcing substance requirements in the existing international standards, and improving transparency 2015-10-05 · In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. 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 rule More.

fierats, främst genom det av g20 initierade oecd-projektet, Se oecd BepS, BepS Actions: Tax-projektet.13 Huvudsyftet med projektet var att ge rekom-.

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EY Global. EY av P Hillström · 2018 — 3.1.2 Kammarrätten i Göteborg, dom 2014-06-04, mål 5178–13 (Volvobussar-målet). 54.

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26 Jul 2018 Country-by-Country Reporting (CbCR) is part of Action 13 of the OECD/G20 Action Plan on Base Erosion and. Profit Shifting (BEPS Action Plan 

Addressing base erosion and Inclusive Framework on BEPS: Action 13. Under the Action 13 Minimum  29 Oct 2020 On 29 October 2020, the OECD announced the release of a new methodology for the peer reviews relating to the BEPS action 13 the OECD/G20 Inclusive Framework on BEPS extended the mandate for the action 13 peer  報告中既OECD / G20 BEPS項目所議定的行動6最低標準持續評估 2020-review- of-country-by-country-reporting-beps-action-13-and-invites-public- input.htm. Under BEPS Action 13, all large multinational enterprises (MNEs) are required to prepare a country-by-country (CbC) report with aggregate data on the global  22 Feb 2021 OECD Completes Phase One BEPS Action 14 Reviews of BEPS Action 14 peer reviews, on the efforts of 13 jurisdictions to improve how they implemented the Action 14 minimum standard of the OECD/G20 BEPS Project, . Notice of Copyright Unless otherwise indicated, the materials found on this site are subject to copyright owned by China Tax & Investment Consultants Limited (   In this context, BEPS Action 13 proposes the development of rules that may Although one of the pillars of the OECD/G20 BEPS Project is the preference for a   Provides a direct response to OECD/G20 Base Erosion and Profit Shifting ACTION 13: Guidance on Implementation of Transfer Pricing Documentation and   G20 countries to prevent profit shifting by multinational enterprises (MNEs). actions to follow the OECD's BEPS Action 13 and international standards. and the OECD's BEPS project may exert further influence on its tax treaty policies . Along the middle of the spectrum are.