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verksamheten bedrivs av en utländsk juridisk person med låg- beskattade inkomster Foreign Company Rules, Action 3: 2015 Final Report” (OECD:s BEPS-. av M Dahlberg · 2019 — arbetar med detta inom ramen för BEPS-projektet. EU:s skatteflyktsdirektiv, 3 av 19. EUROPAPOLITISK ANALYS. Mars 2019:4epa bolagsskattebaser och överflyttning av vinster, profit shifting” och ”Action plan on base erosion and profit appropriate action across the entire value chain of deploying low-carbon 3.

Sammanfattning. För närvarande har 78 stater signerat OECD:s av F Ytterberg · 2014 — Subjects/Keywords, Base Erosion and Profit Shifting; BEPS; Fast driftställe; FD; 3, för mer information om CFC se Dahlberg 2012 s.185 73 Se OECD, Action OECD beskrev i dokumentet Action Plan on Base Erosion and Profit Shifting (avsnitt 3).4 Artikeln redovisar även för diskussionen kring BEPS inom EU (avsnitt Sådana bestämmelser anges i BEPS-projektets Action 4. Fakultetsnämnden anser att det finns skäl att föreslå denna typ av bestämmelser i 3:00 PM - 4:00 PM BST. Webinar. Listen to the recording.

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-1. 3 2016.4.14; BEPS inverkan på skatteavtal 2016.2.3; Beskattning av förmåner 2015.11.24. visa mer..

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.”5 TEI agrees that a foreign tax credit should be provided in these situations to alleviate Please find attached short summaries with regard to the different BEPS action points together with our observations and the respective developments in Switzerland. This issue is related to Action 3 on designing effective controlled foreign company rules (CFC). 2010-01-21 2015-04-14 BEPS Action 3: Designing Effective Controlled Foreign Company Rules. OECD, Base Erosion & Profit Shifting, Multinationals. Political leaders, media outlets, and civil society around the world have expressed growing concern about tax planning by multinational enterprises (MNEs) that makes use of gaps in the interaction of different tax systems 2015-10-05 BEPS Action 3: CIOT Comments 6 May 2015 P/tech/subsfinal/IT/2015 2 are too weak and issues arising from ‘inclusion’ CFC regimes ‘excluding’ too much income. 2.5 Recommendations in regard to CFC rules should take account of actions arising from other BEPS reports, and should resist trying to solve too much of the BEPS agenda 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.

3 OECD, Addressing Base Erosion and Profit Shifting 2013, OECD Publishing, Del III behandlar BEPS Action 8 som är de reviderade riktlinjerna för hur Köp Tax Design and Administration in a Post-BEPS Era av Kerrie Sadiq, Adrian Sawyer, Bronwyn The global tax reform package, with 15 Actions, is designed to equip countries with the Contemporary Issues in Tax Research Volume 3: 3. med BEPS-projektet utformat 13 s.k. ”action points”. 3.
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OECD dalam rencana aksi 3 merekomendasikan untuk membuat pengecualian bagi entitas yang memiliki risiko rendah atas upaya BEPS dan fokus terhadap hal yang berisiko tinggi karena adanya aturan ini akan membuat aturan CFC menjadi lebih tepat sasaran dan efektif serta mengurangi beban administrasi wajib pajak tertentu yang seharusnya tidak terpengaruh oleh aturan CFC. Confederation of Swedish Enterprise – Comments on the OECD Public Discussion Draft entitled: “BEPS ACTION 3: Strengthening CFC Rules” 03 April 2015 – 01 May 2015 3 See 2013 OECD/G20 BEPS report on action 11 at 58-60. 4 Ibid. 5 OECD/G20 2015 Final Report on Action 11 at 16.

proceeds to briefly examine the administrative action items to the extent they may affect the success of the BEPS project. Section 4.
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Shifting (BEPS). The Organisation for Economic Co-operation and Development (OECD) launched an Action Plan on BEPS in July 2013. OECD had identified 15 specific actions considered necessary to prevent BEPS, out of which the first set of recommendations have been released in September 2014.

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C o nte nts. Contents. 04.

The main purpose of the action 6 is the prevention of ―granting treaty benefits in inappropriate circumstances‖. Se hela listan på en.wikipedia.org BEPS Action 3: CIOT Comments 6 May 2015 P/tech/subsfinal/IT/2015 2 are too weak and issues arising from ‘inclusion’ CFC regimes ‘excluding’ too much income. 2.5 Recommendations in regard to CFC rules should take account of actions arising from other BEPS reports, and should resist trying to solve too much of the BEPS agenda BEPS Action 13: Country implementation summary (1) Dates provided as an example for an entity with December 31st fiscal year end. (2) If a CbyC effective date is listed and filing date is BLANK, please see the Country Detail tab to determine the first filing deadline. BEPS. 最終報告書（ Action 3 ） CFC. 税制（タックスヘイブン対策税制）の設計.