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). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes.

12. The BEPS Action Plan - Update 62 For Switzerland, the combined effect of the foregoing develop-ments is clear: Any patent box contemplated by the third cor-porate tax reform would only be viable on the long run if it is structured as a genuine incentive in favor of R&D.

Rapporten innehåller rekommendationer för nationell lagstiftning om tvingande rapportering av skatteupplägg och vissa av A Hultqvist · 2015 · Citerat av 11 — har fortskridit enligt den Action Plan som antogs 2013.1 Den innehåller. 15 olika För alla dokument avseende BEPS, gå till www.oecd.org/tax/beps.htm. 2. 12. Se vidare Hultqvist, Internationell interaktiv rättsbildning i skatterätten, Skattenytt 2015-12-04 11:46 Internprissättning. Skatteverkets seminarium om BEPS Många andra länder har, i enlighet med BEPS Action 13, redan beslutat om eller BEPS-projektet syftar till att ta ett samlat grepp om internationella skatteregler Avseende action 4 rekommenderar OECD ändringar i nationell rätt så att 12 månader efter räkenskapsårets slut, d v s den 31 december 2017.

Action 12 beps

This report is published by the BEPS Monitoring Group (BMG). The BMG is a 30 Sep 2016 Action 12 — Require taxpayers to disclose their aggressive tax planning arrangements. EU public consultation in 2016 — includes consultation Action 12 – Mandatory Disclosure Rules. Rapporten innehåller rekommendationer för nationell lagstiftning om tvingande rapportering av skatteupplägg och vissa av A Hultqvist · 2015 · Citerat av 11 — har fortskridit enligt den Action Plan som antogs 2013.1 Den innehåller. 15 olika För alla dokument avseende BEPS, gå till www.oecd.org/tax/beps.htm.

Action 6. Prevent treaty abuse. Action 7. Prevent the artificial avoidance of PE 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 Action 13: Country implementation summary. Last updated: July 12, 2019. 1 -Must be filed within 12 months following the fiscal year-end. Keywords: Aggressive tax planning, BEPS Action Plan 12, mandatory disclosure rules; Abstract.

Base Erosion and Profit Shifting (BEPS) Action Plan The BEPS Inclusive Framework (IF) comprises around 130 countries BEPS Action Plan: Action 12 -.

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Require taxpayers to disclose their aggressive tax planning The BEPS Action Plan contains 15 Actions. There is an obligation to implement (minimum standards) with regard to combating harmful tax practices and the spontaneous exchange of information on advance tax rulings (Action 5), the inclusion of abuse clauses in double taxation agreements (Action 6), country-by-country reporting (Action 13) and the dispute resolution mechanisms (Action 14).
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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.

These recommendations seek a balance between the need for early information on aggressive tax planning schemes with a requirement that disclosure is appropriately targeted, enforceable and avoids placing undue compliance burden on taxpayers.
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The conference focuses on the implementation and effects of “Mandatory Disclosure Rules” (MDR) as proposed in the OECD report to BEPS Action 12 and

Se hela listan på skatteverket.se The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main challenges faced by tax authorities worldwide. Mandatory disclosure regimes can enable countries to quickly respond to tax risks by providing early access to such information.

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Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS.

There is an obligation to implement (minimum standards) with regard to combating harmful tax practices and the spontaneous exchange of information on advance tax rulings (Action 5), the inclusion of abuse clauses in double taxation agreements (Action 6), country-by-country reporting (Action 13) and the dispute resolution mechanisms (Action 14). Action 11 — Establish methodologies to collect and analyze data on BEPS and the actions to address it Action 12 — Require taxpayers to disclose their aggressive tax planning arrangements Action 13 — Re-examine transfer pricing documentation Action 14 — Make … BEPS Actions. Action 1; Action 2; Action 3; Action 4; Action 5; Action 6; Action 7; Action 8; Action 9; Action 10; Action 11; Action 12; Action 13 CbC reporting; Action 14 Mutual Agreement Procedure; Action 15 Multilateral Instrument; BEPS Framework; CbC Reporting; Tax Treaties 2015-04-01 12 Nov - OECD: Developing countries and BEPS. 12 Nov - Germany: Agreement with UK on preferential IP regimes (BEPS) 10 Nov - OECD: Transfer pricing and BEPS Action 10 discussion draft.