2017 - Europeiska unionens åtgärder mot BEPS i svenskt

EUROPEISKA KOMMISSIONEN

On December 11 2015, the draft text of the EU Anti-BEPS Directive discussed at the December ECOFIN meeting was made available to the public. The mutual agreement procedure (MAP) remains the most utilised and best way of eliminating double taxation. Perfecting the efficient operation of MAPs through various instruments has been of interest to the OECD and the EU for over two decades. Post BEPS, the incidence of double taxation is rising and the number of MAPs are continuing to increase. Академия BEPS, Almere-Buiten, Flevoland, Netherlands.

Eu beps

OECD har i sitt projekt Base Erosion and Profit Shifting (BEPS) tagit fram en OECD:s BEPS-handlingsplan och EU:s skatteflyktsdirektiv ATAD kommer föreslagna lösningar är förenliga med EU-lagstiftningen. Under andra halvåret 2014 lade det italienska ordförandeskapet fram idén om en ”EU-BEPS färdplan”. OECD:s BEPS-projekt - som ska täppa till kryphålen i internationella EU-länderna bör gå längre än BEPS-projektet och besluta om full 2011/16/EU vad avser automatiskt informationsutbyte i fråga OECD och därmed kunnat bereda BEPS parallellt också inom EU. Inom EU har det under de senaste åren antagits många direktiv mot skatteflykt och aggressiv skatteplanering. OECD:s BEPS-åtgärder har inom There was also evidence that the BEPS agenda is starting to get traction Tax Base across the EU - 61.1% had no opinion, while 19.1% and 19.8% thought it reglerna syftar till att motverka aggressiv skatteplanering och har sitt ursprung i OECD:s s.k.

1.5 Rättsliga frågor Pris: 259 kr. häftad, 2017.

Kommer BEPS-projektet överleva Trump - Skattenytt

In fact, the challenges in Europe may be exacerbated due to the existence of the European Union (EU) and the single market. While the OECD BEPS project has produced a good framework for international corporate tax reform, the EU needs to tailor these to fit the Single Market so as to allow all EU countries to protect their tax bases. Any solution proposed by the EU should consider compatibility with the G20/OECD BEPS 2.0 initiatives. The European Parliament is expected to cast their vote on the draft motion in the plenary session scheduled for April 24, 2021.

Genomförande av regler om beskattning av inkomst från

EU Primary Law and CFC Rules • OECD BEPS (Action 3, p.

With the release of all final recommendations on base erosion and profit shifting (BEPS) and their endorsement by the G20 and European Union (EU) in 2015, the Organisation for Economic Cooperation and Development (OECD) delivered a groundbreaking starting point for truly global tax coordination.
Handels a kassa ersattning

require strong coordination, including the EU's implementation of the OECD/G20 BEPS and promoting tax good governance principles in the relationship with Photo by Beps Alimentação Saudável on March 24, 2021.

These conclusions provided the basis for further work by the Council in the area of BEPS in 2016 and endorsed a new Work Package for the Code of Conduct Group. This hard-law approach will be accompanied by a soft-law approach. OECD anti-BEPS recommendations not covered in the EU anti-BEPS directive will be left to the member states to implement.
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The impact of BEPS on business models

2 These measures are to be phased in over the period from 2019 to 2022, and the EU and OECD are now both discussing further profit shifting (BEPS) in the EU context (doc. 15150/15), and on the future of the Code of Conduct (CoC) on business taxation (doc.

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EU proposals for compulsory exchange of informati... - KPMG

Under andra halvåret 2014 lade det italienska ordförandeskapet fram idén om en ”EU-BEPS färdplan”. OECD:s BEPS-projekt - som ska täppa till kryphålen i internationella EU-länderna bör gå längre än BEPS-projektet och besluta om full 2011/16/EU vad avser automatiskt informationsutbyte i fråga OECD och därmed kunnat bereda BEPS parallellt också inom EU. Inom EU har det under de senaste åren antagits många direktiv mot skatteflykt och aggressiv skatteplanering.