Antagna texter - Rättvis beskattning i en - Europa EU

BEPS - Vad är BEPS ? PwC

What is the scale of tax evasion and avoidance in the EU? Tax evasion and avoidance are notoriously difficult to quantify, due to … 2016-02-29 Um zu gewährleisten, dass die Vorschriften für beherrschte ausländische Unternehmen eine verhältnismäßige Reaktion auf BEPS-Anliegen darstellen, ist es insbesondere entscheidend, dass diejenigen Mitgliedstaaten, die ihre Vorschriften für beherrschte ausländische Unternehmen auf Einkünfte beschränken, die der Tochtergesellschaft künstlich zugeleitet werden, präzise auf Situationen … The departure of the U.S. and EU Commission from the OECD BEPS project is attributed to frustrations with the rise in intellectual property (or IP), as a key BEPS tool to create intangible assets, which are then turned into royalty payment BEPS schemes (double Irish), and/or capital allowance BEPS schemes (capital allowances for intangibles). OECD/G20 INCLUSIVE FRAMEWORK ON BEPS The Base Erosion and Profit Shifting (BEPS) initiative originally emerged in the aftermath of the 2008 global financial crisis, when confidence in the fairness of the international tax system plunged. The OECD/G20 BEPS Project was … The European Union's response to the OECD BEPS project, the Anti-Avoidance Directive (ATAD I) has brought about extensive changes to the corporate tax regimes of EU member states effective January 1, 2019, with additional measures coming down the track. EU Primary Law and CFC Rules • OECD BEPS (Action 3, p. 17-18). Alternatives to consider: 1.

The European Commission has driven the EU legislative agenda for OECD BEPS recommendations. The EU Anti-Tax Avoidance (ATA) Directive specifically includes measures addressing BEPS refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity or to erode tax bases through deductible payments such as interest or royalties. Although some of the schemes used are illegal, most are not. While the OECD BEPS project has produced a good framework for international corporate tax reform, the EU needs to tailor these to fit the Single Market so as to allow all EU countries to protect their tax bases. Many of the measures included in the package generally are consistent with the OECD's BEPS recommendations, and, in fact, one of the package's goals is to ensure implementation of those recommendations within the EU in a consistent and coordinated manner. The OECD Inclusive Framework has managed to bring more than 125 countries and jurisdictions together, ensuring the effective implementation of the four BEPS minimum standards. 1 Simultaneously, the EU has decided to take a “hard law” approach for significant parts of the BEPS package, even including actions that were not considered a minimum standard by the OECD and G20. February 6, 2019 The European Union's response to the OECD BEPS project, the Anti-Avoidance Directive (ATAD I) has brought about extensive changes to the corporate tax regimes of EU member states effective January 1, 2019, with additional measures coming down the track.

BEPS - Vad är BEPS ? PwC

Series: Volume 15 in the EATLP International Tax Series. Editor(s): Ana Paula Dourado Date of publication: November 2018. ISBN: 978-90-8722-422-6. Type of publication: Online book.

Antagna texter - Rättvis beskattning i en - Europa EU

Initially designed to help hinder the transfer of profits from large groups, CFC rules (Controlled Foreign Entities) could also have a significant impact on small businesses. Vad innebär BEPS? BEPS står för den engelska förkortningen Base Erosion and Profit Shifting. BEPS kommer att innebära ett större uttag av bolagsskatter och en omfördelning av beskattningsunderlaget mellan olika länder. Internationellt sett har BEPS varit det mest omdiskuterade projektet på skatteområdet de senaste åren.

Since its initial launch in 2014, this three part series has been updated annually to reflect the final OECD recommendations that came out in October 2015, and the ways in which countries are responding. This book discusses the legal meaning of tax avoidance and aggressive tax planning in 23 EU and non-EU jurisdictions and analyses the repercussions of the base erosion and profit shifting (BEPS) initiatives on … EU-BEPS ROADMAP . BY THE SLOVAK PRESIDENCY OF THE COUNCIL . 1. On 25 November 2014, at the High Level Working Party on Taxation (HLWP), a discussion was held on further work related to unfair tax competition, base erosion and profit shifting in the EU context (hereinafter – EU BEPS).
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Part of OECD and fully endorsing BEPS initiatives.

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BEPS – Implementering i svensk skatterätt - DiVA

Disclose Aggressive. Tax Planning. Arrangements. 11 Sciendo provides publishing services and solutions to academic and professional organizations and individual authors. We publish journals, books, conference DebevoiseWhat You Need to Know About Structuring Your Fund in the BEPS Era DebevoiseAnalysis - BEPS Action 6 and Private Equity Funds. 13 Mar 2016 On 19 February 2016, the Netherlands Presidency of the Council of the European Union (the Dutch Presidency) issued a note on “BEPS: 8 Jan 2019 ATAD and BEPS: In 2016, the European Union adopted the Anti-Tax Avoidance Directive ("ATAD") to combat "aggressive tax planning" as part 30 Sep 2016 recommending EU member states implement the BEPS. Action 6 (Treaty Abuse) and 7 (Artificial Avoidance of PE. Status) proposals in their tax 19 Apr 2018 BEPS, EU and unilateral developments.