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BEPS >>> Back to BEPS Actions >>> Action OECD categorisation Notes on local country implementation Expected timing VAT on business to customers digital services in January 2015 to be broadly in line with Action 13 recommendations. January 2015 CbC reporting (Action 13) documentation (Action 13) Common approach Draft Transfer Pricing General Communiqué No. 3 includes rules that introduce the three-tier documentation approach recommended by Action 13. Additionally, a draft Decree has also been announced recently to incorporate the changes re – BEPS Action 13 related documentation into BEPS Action 13 mentions the requirement of presenting a list of important intercompany agreements as part of your Master File documentation. Final guidance on the Local File includes providing copies of all material intercompany agreements concluded by the local entity. BEPS Actions implementation by country Canada Last reviewed by Deloitte: July 2017 On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project. The output under each of the BEPS actions is intended to form a complete and cohesive Beps action plan 13 1.

Beps action 13

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BEPS Action 13: Latest country implementation update BEPS Action 13: Latest country implementation Updated weekly, this summary report in table format offers a snapshot of implementation of country-by-country (CbC) reporting and Master file / Local file documentation requirements around the world. BEPS Action 13: Transfer Pricing Documentation and Country-by-Country Reporting 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. other BEPS-related risks is a crucial aspect for tackling the BEPS problem. 2. Against that background, the September 2014 Report on Action 13 (the “September 2014 Report”) provides a template for Multinational Enterprises (MNEs) to report annually and for each tax jurisdiction in which they do business the information set out therein. 2016-07-02 2020-08-13 2020-08-17 About BEPS Action 13. This is one part of the series of deliverables that the Organisation for Economic Co-operation and Development (OECD) and G20 countries requires in its Action Plan on Base Erosion and Profit Shifting (BEPS).

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Transfer Pricing Documentation and Country-by-Country Reporting), nedan BEPS-riktlinjer för dokumentation. Genom slutrapporten den 5 oktober 2015 i BEPS Action 13 (Transfer Pricing en gemensam lagstiftning på basis av OECD BEPS Action 13 och EU-direktivet. 13.

Beps action 13

Vad är BEPS och vad innebär det för Sverige? - Skattenytt

Beps action 13

Action 11: Measuring and Monitoring BEPS. Action 12: Mandatory Disclosure Rules. Action 13: Guidance on Transfer Pricing Documentation  3 ARBETSFLÖDEN I OECD:S RAPPORT ACTION PLAN ON BASE EROSION AND för att minska den skadliga skattekonkurrensen mellan olika länder.13. av F Ytterberg · 2014 — Uppsatsen fokuserar på de områden gällande definitionen som OECD och G20 Subjects/Keywords, Base Erosion and Profit Shifting; BEPS; Fast driftställe; FD; 264 58 HFD Mål nr 4890-13, Skatterättsnämndens utlåtande 59 Ib samt Se BEPS Action 1: Address the tax challenges of the digital economy 24/03/2014 71  Riktlinjer av OECD och G20-staterna om dokumentation av internprissättning och land-för-land-rapporter (Action 13: 2015 Final Report,  ionella skattelagstiftningen, BEPS (Base Erosion and Profit Shifting), där även 139 Art. 1.152 ff NTPG. 140 Art. 1.157 ff NTPG.

Beps action 13

May 27, 2020 . In brief The OECD recently initiated a review under BEPS Action 13 of country -by-country reporting (CbCR ) based on a mandate in the final 2015 BEPS report that an assessment occur in 2020. CbCR is a BEPS Action 13: Transfer Pricing Documentation & Country-by-Country Reporting. As outlined in our May, 2015 newsletter article, Addressing International Tax Planning in the Changing BEPS Landscape, in 2013 the OECD, together with the G20, developed a 15-point Action Plan to address abusive tax practices it refers to as Base Erosion and Profit Shifting, or BEPS. This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity.
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Beps action 13

13. Countries participating in the OECD/G20 BEPS Project agree to the following conditions underpinning the obtaining and the use of the CbC Report. • Confidentiality. Jurisdictions should have in place and enforce legal protections of the confidentiality of the reported information. Such protections would BEPS Action 13: What Is It? The OECD guidelines for BEPS Action 13 relates to transfer pricing documentation and reporting requirements as applied to multinational entities (MNEs) with global revenues of €750 million or more, for tax years on or after January 1, 2016.

13 See EY Global Tax Alert, OECD releases report under BEPS Action 13 on Transfer Pricing Documentation and Country-by-Country Reporting, dated 23 September 2014. 14 See EY Global Tax Alert, OECD releases report under BEPS Action 15 on feasibility of developing multilateral instrument to amend bilateral tax treaties, dated 19 September 2014. BEPS Action 13 CbC reports: To whom, by whom, for whom. The OECD has released its final guidance on BEPS Action 13, Country-by-Country (CbC) Reporting Implementation Package.
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Over 1000 automatic exchange relationships have now been established among jurisdictions BEPS Action 13: Country implementation summary. CbCR . Final Legislation. United States Implemented Draft bills/Public discussion draft Intention to Implement. CbCR / MF / LF .