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Köp boken Addressing Base Erosion and Profit Shifting av OECD (ISBN 9789264192744) hos Adlibris. Alltid bra  Pris: 249 kr. häftad, 2013. Skickas inom 4-6 vardagar. Köp boken Addressing base erosion and profit shifting av Organisation for Economic Co-operation and  BEPS – ett arbete inom OECD. BEPS-projektet (the OECD/G20 Base Erosion Profit Shifting) har bland annat resulterat i ett antal rapporter.

Addressing base erosion and profit shifting

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22 May 2019 The OECD BEPS Action Plan · Action 1: Address the tax challenges of the digital economy · Action 2: Neutralise the effects of hybrid mismatch  1 Apr 2013 The OECD define BEPS as “…tax planning strategies that exploit loopholes in tax rules to make profits disappear for tax purposes or to shift  4 Jun 2014 Last year the OECD and G20 jointly established the BEPS project to address global concerns. G20 countries that are not members of the OECD  12 Feb 2013 While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report  address tax base erosion and profit shifting (BEPS) in the mining sector. Our program provides sector-specific guidance on BEPS challenges and capacity  Addressing the challenges of the digital economy – · Neutralising the effects of hybrid mismatch arrangements – · Strengthening controlled foreign company ( CFC)  Against this background, I address the relevance of the OECD BEPS Action. Plan in Africa and how Africa should respond to the plan.

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Addressing Base Erosion and Profit Shifting Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding th OECD:s rapport Addressing Base Erosion and Profit Shifting.

Addressing base erosion and profit shifting

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Addressing base erosion and profit shifting

Highlight all Match case. Addressing Base Erosion and Profit Shifting. OECD. (2013) Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting.

July 2013. Release of Action. Plan with 15 separate actions/work streams. September.
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9. 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,  av M Dahlberg · 2019 — arbetar med detta inom ramen för BEPS-projektet. ”Base Erosion and Profit Shifting”, BEPS.1 Inte minst EU:s 6 OECD, Addressing Base Erosion and Profit. Europaparlamentet betonar att beskattningsprinciperna bör samordnas med OECD:s rekommendationer i rapporten Addressing base erosion and profit shifting  Base Erosion Profit Shifting (BEPS) – vad händer nu? När arbetet inleddes med rapporten Addressing BEPS och den påföljande BEPS Action Plan 2013.

Layers. Previous. Next. Highlight all Match case. Addressing Base Erosion and Profit Shifting.
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Addressing base erosion and profit shifting

Uppförandekoden för företagsbeskattning fastställdes i Ekofin-mötets (ekonomi- och  Erosion and Profit Shifting), nedan BEPS-projektet, inleddes år 2013 med publikationen. Addressing Base Erosion and Profit Shifting av  Against the background of a strong economy, amid a fast-moving global environment, The current account surplus remains large, despite a recent erosion as strong which requires reducing CO2 emissions worldwide to zero on a net basis by would be useful to address both digital exclusion and cybersecurity issues. på ”a seismic shift in demographics, as the youth bulge in various Addressing Base Erosion and Profit Shifting, Tackling Tax Avoidance,. A nation's role in addressing base erosion and profit shifting : balancing sovereignty with international collaboration and coordination In the context of an  inom OECD:s Action Plan on Base Erosion Profit. Shifting (BEPS). tools to address privacy matters, and a range of best practice and policy guidance on  I sin rapport till G20-mötet i februari 2013. (Addressing Base Erosion and Profit Shifting -.

Disposition. 6. 2 BEPS – BASE EROSION AND PROFIT SHIFTING. 7. 2.1.
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While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. Base Erosion, Profit Shifting and Developing Countries.