The end of the last decade brought in significant tax changes with the OECD’s BEPS initiative that have been implemented broadly. In this decade, the major policy issue is the taxation of digital multinational companies that transact internationally without having a taxable presence in many jurisdictions in which they derive income.

för BEPS-projektet, OECD, och Adriano Campolina, VD för ActionAid. http://www.world-psi.org/en/chevrons-aggressive-tax-avoidance-exposed-global-summit.

VAT Tax Alerts. This paper focusses on the EU-wide legislative implementation of direct tax measures regarding corporate income taxation and transparency. The other BEPS  Draft entitled ”BEPS Action 15: Development of a Multilateral Instrument to Implement the Tax Treaty related BEPS Measures” 31 May 2016 – 30 June 2016”. Kl. 10.15. BEPS: Challenges and Opportunities, Grace Perez-Navarro, Deputy. Director of OECD's Centre for Tax Policy and Administration.

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This article explores how the OECD/G20 BEPS Project and the tax laws it has inspired have fundamentally changed the international tax landscape for asset managers. As global tax reform continues, asset managers will need to monitor and continue to deal with changes in such areas as interest deductibility, hybrid arrangements, and treaty benefits. The BEPS Multilateral Instrument or “MLI” enables jurisdictions to swiftly implement the treaty-based recommendations from the BEPS package, including some of the minimum standards. The MLI has been signed by over 90 jurisdictions and it represents one of the most important changes to cross-border tax norms in history. 2017-01-29 · There are two ways the word BEPS is used.

This article explores how the OECD/G20 BEPS Project and the tax laws it has inspired have fundamentally changed the international tax landscape for asset managers. As global tax reform continues, asset managers will need to monitor and continue to deal with changes in such areas as interest deductibility, hybrid arrangements, and treaty benefits.

en skatterättslig konferens i Rust, Österrike, på temat ”General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World?”.

Avsnitt 2 Mindy Herzfeld, Why BEPS is Just the Beginning, Tax Notes International,  The BEPS package recently launched by the OECD may improve that goal.” H&M: ”The overall aim of H&M's tax policy is to reflect and support our businesses  BEPS Action 6 syftar till att motverka olika former av missbruk av Läs vår globala Tax Alert där de olika förslagen beskrivs mer detaljerat: Den 15 maj 2015 publicerade OECD inom ramen för BEPS-projektet ett Läs vår globala Tax Alert som beskriver de olika förslagen mer  Pris: 589 kr. Häftad, 2019. Skickas inom 7-10 vardagar. Köp Tax Design and Administration in a Post-BEPS Era av Kerrie Sadiq, Adrian Sawyer, Bronwyn  En annan rapport från ”Tax Justice Network” studerade skattebortfallet avseende.

av A Persson · 2015 — Treaty abuse : Can the proposed rules in BEPS Action 6 counteract ac-tions that In 2012 the BEPS project started with the purpose of preventing tax subjects 

What taxes do you owe when you sell your home? Are excise taxes and sales taxes the same thing? All this and more are covered here. The mortgage interest deduction and other tax deductions for homeowners have fewer takers these days.

You can subscribe/unsubscribe to our Business Tax Briefing, Weekly VAT News, Monthly Tax Update and other email Tax matters är platsen där vi diskuterar nyheter, rapporter och sakfrågor. Base Erosion and Profit Shifting (BEPS) | Som marknadsledande skatterådgivare får vi kontinuerligt nya insikter från omvärlden. 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. Action to fight corporate tax avoidance has been deemed necessary in the OECD forum has and received further impetus through the G20/OECD Base e rosion and p rofit shifting action plan (known as BEPS).
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Avsnitt 2 Mindy Herzfeld, Why BEPS is Just the Beginning, Tax Notes International,  The BEPS package recently launched by the OECD may improve that goal.” H&M: ”The overall aim of H&M's tax policy is to reflect and support our businesses  BEPS Action 6 syftar till att motverka olika former av missbruk av Läs vår globala Tax Alert där de olika förslagen beskrivs mer detaljerat: Den 15 maj 2015 publicerade OECD inom ramen för BEPS-projektet ett Läs vår globala Tax Alert som beskriver de olika förslagen mer  Pris: 589 kr. Häftad, 2019. Skickas inom 7-10 vardagar. Köp Tax Design and Administration in a Post-BEPS Era av Kerrie Sadiq, Adrian Sawyer, Bronwyn  En annan rapport från ”Tax Justice Network” studerade skattebortfallet avseende. 1 Se https://www.oecd.org/tax/beps/beps-actions/.

The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes. BEPS legislation is transforming how global businesses document, report, and file taxes in countries around the world. As implementation is rolled out, you'll need to navigate new developments and meet Master File, Local File, and country-by-country (CbC) requirements.
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The interaction between tax regimes, partly domestic and partly cross-border, is the key to solve BEPS. An update of the Swedish CFC rules' effectiveness may 

Domestic tax base erosion and profit shifting (BEPS) due to multinational enterprises exploiting gaps and mismatches between different countries' tax systems affects all countries. Developing countries' higher reliance on corporate income tax means they suffer from BEPS disproportionately.