The G-20 leaders tasked the OECD with developing an action plan to address BEPS in a coordinated and comprehensive manner. In July 2013, the OECD

BEPS Action 12: Require taxpayers to disclose their aggressive tax planning arrangements · Action 12: Mandatory Disclosure Rules (October 5, 2015) · OECD

BEPS (Base Erosion and Prof it Shifting) ist das bestimmende Schlagwort in der aktuel-len internationalen steuerrechtlichen Debatte. Am 5. 10. 2015 hat die OECD auf insge-samt rund 2.000 Seiten Berichte zu 15 Action Points veröffentlicht und damit die Ergeb-nisse ihrer BEPS-Initiative vorgelegt.1) Mit den BEPS-Reports hat die OECD ohne Session 6 of 8 part OECD BEPS seriesSign up for upcoming live broadcasts or watch all archived webcasts on demand at http://www.ey.com/webcasts. BEPS Action 13: Country implementation summary.

Action 12 beps

DES ACTIONS : EXPOS É DES ACTIONS 2015. Le projet BEPS réalisé sous l'égide de l'OCDE et du G20 crée, dans le domaine de la fiscalité internationale, un ensemble unique de règles faisant l'objet d'un consensus pour protéger l'assiette imposable tout en offrant aux contribuables une prévisibilité et une certitude accrues. Skatteverket framför i sitt förtydligande att de förändringar som har gjorts i samband med BEPS handlingsplan action 8-10 till OECD:s riktlinjer för internprissättning endast är förtydliganden av armlängdsprincipen. Med detta menar Skatteverket att de nytillkomna ändringarna och tilläggen kan tillämpas retroaktivt. BEPS Action 12 - Disclosure of Aggressive Tax Planning BEPS Action 12 “Mandatory disclosure rules” aims to require taxpayers to disclose their aggressive tax planning arrangements. This will be addressed through the development of recommendations regarding the design of mandatory disclosure rules for aggressive or abusive transactions, arrangements, or structures, taking into consideration 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 deloitte-tax-news.de Action 11: BEPS Data Analysis. Establishes the synchronization of data collection, which indicators to look to, and methodologies to analyze data.

Titel: OECD Mandatory disclosure rules – action 12 - 2015 final report Addressing base erosion and profit shifting (BEPS) is a key priority of governments.

remains to be filled if countries adopt all the other BEPS action items. To the extent that such an analysis can only be made after implementation of the BEPS package, it makes more sense to delay the policy recommendations of Action 12. However, we also have concerns in a number of specific areas, notably with respect to the reporting of Action 7: Prevent the artificial avoidance of the permanent establishment status; Actions 8–10: Assure that transfer pricing outcomes are in line with value creation; Action 11: Establish methodologies to collect and analyse data on BEPS and the actions to address it; Action 12: Require taxpayers to disclose their aggressive tax planning BEPS MONITORING GROUP Comments on BEPS Action 12: Mandatory Disclosure Rules This report is published by the BEPS Monitoring Group (BMG). The BMG is a group of experts on various aspects of international tax, set up by a number of civil society organizations which research and campaign for tax justice including the Global Alliance for The OECD BEPS Multilateral Instrument ("MLI"), was adopted on 24 November 2016 and has since been signed by over 78 jurisdictions.

BEPS Action 13: Country implementation summary. Last updated: Total Count: 47 Countries 4 Countries 12 Countries. Source: KPMG International member firms.

14. 3.1.

Establish methodologies to collect and analyse data on BEPS and the actions to address it.
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• Purpose. • 3 Key Outputs. •Modular Design. •Meaning of Aggressive Tax Planning (ATP) Schemes. •ATP in the BEPS Context.

21 OECDs Action Plan on BEPS (2013) noterar i detta sammanhang att ”[w]hile Förslaget som bygger på OECD:s Beps-projekt action 12, är det senaste i en rad åtgärder som EU vidtar för att förhindra företagens skatteundandragande.
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Erosion and Profit Shifting Project, Action 7: 2015 Final Report, s. 39. 44 Ibid, s. 40. 45 Revised discussion draft on BEPS Action 7, 15 maj till 12 juni 2015, s. 1.

OECD bekämpar BEPS genom att införa olika restriktioner som berör olika områden In particular, Action 5-6 regarding harmful tax practices and treaty.

BEPS Action 12 “Mandatory Disclosure Rules” The International Chamber of Commerce (ICC), as the world business organization speaking with authority on behalf of enterprises from all sectors in every part of the world, appreciates the opportunity to provide comments on the OECD Discussion Draft on Action 12 on Mandatory Disclosure Rules.

Additionally, the Alert also notes the copycat tactics of Australia re: the UK Diverted Profits Tax (DPT) that went into effect 1 April 2015. Action 6. Prevent treaty abuse. Action 7. Prevent the artificial avoidance of PE status.

3. Utgångspunkter avseende internationell beskattning. 14. 3.1. Hall, BEPS 2.0 – utökad beskattningsrätt för marknadsjurisdiktioner, SvSkT, 2019, s. det senast uppdaterade förslaget avseende Action 1 bestående av.