. SOU 2014:40 Neutral bolagsskatt – för ökad effektivitet och stabilitet, s. 69. 7. OECD, Addressing Base Erosion and Profit Shifting,

In 2012, the OECD/G20 BEPS Project was launched to address BEPS through a range of international tax policy measures. A key part of the BEPS package was

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 A Nation’s Role in Addressing Base Erosion and Profit Shifting: Balancing Sovereignty with International Collaboration and Coordination Kerrie Sadiq Extended Abstract Every jurisdiction has the sovereignty to design tax laws and to raise revenue in accordance with the needs of its citizens. OECD/G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation 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. Addressing Base Erosion and Profit Shifting (Japanese version) more info: https://doi.org/10.1787/9789264202467-ja Share Buy Buy OECD/G20 Base Erosion and Profit Shifting Project Limiting Base Erosion Involving Interest Deductions and Other Financial Payments 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.

Addressing base erosion and profit shifting

This report presents the issues related to base erosion and profit sharing (BEPS) in an objective and comprehensive manner. The report first describes studies and data available in the public domain regarding the existence and magnitude of BEPS (summaries of the studies are included in Annex B). It then contains an overview of global developments that have an impact on corporate tax matters Get this from a library! Addressing base erosion and profit shifting.. [Organisation for Economic Co-operation and Development.;] -- 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 2013-02-26 · 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.

I sin rapport till G20-mötet i februari 2013. (Addressing Base Erosion and Profit Shifting -. BEPS) betonade OECD att lagstiftningen som reglerar transnationella

E-bok, 2013. Laddas ned direkt. Köp Addressing Base Erosion and Profit Shifting (Russian version) av Oecd på Bokus.com.

use FDI data derives from the considerations reported in the OECD report on “ Addressing Base. Erosion and Profit Shifting”, highlighting data that seem to

OECD, Addressing Base Erosion and Profit Shifting, Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari av O Palme — The OECD's 'Addressing the Tax Challenges of the Digitalisation of the As a result of continued concerns about corporate tax base erosion, which by the OECD's recent base erosion and profit-shifting (BEPS) measures, annat OECD:s BEPS-projekt och EU:s arbete med ett direktiv om publik Bakgrund. 1 Addressing Base Erosion and Profit Shifting, OECD, 2013, page 14. 6 OECD, Addressing Base Erosion and Profit Shifting, 2013. 7 OECD, Action Plan on Base Erosion and Profit Shifting, 2013,. 8 Det finns ett förslag under 3 OECD, Addressing Base Erosion and Profit Shifting 2013, OECD Publishing, s 28. 4 Dahlberg, Mattias, Internationell beskattning, upplaga Framework on BEPS (IF) består av mer än 135 medlemsländer. IF har fortsatt arbetet med den första av de 15 åtgärdspunkterna, “Addressing OECD presenterar de sju första BEPS-rapporterna ska eroderas i samma takt som idag, det så kallade BEPS-projektet (Base Erosion and Profit Shifting).

The BEPS Action Plan was approved by the G20 summit in Russia. Am 12. 2. 2013 hat die OECD einen Bericht unter dem Titel „Addressing Base Erosion and Profit Shifting” (BEPS) über die Abschmelzung von Steuersubstrat in 12 févr. 2020 Facilitated by experts in international taxation and mining taxation, the training workshop addressed various themes especially relevant for 4 Feb 2013 Civil society and non-governmental organisations. (NGOs) have been vocal in this respect, sometimes addressing very complex tax issues in a.
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Shifting (OECD 2013) påpekar att ingen enskild. 35 OECD, Addressing base erosion and profit shifting, Februari 2013, www.oecd.org/tax/beps. htm, nedladdad 2013-04-18. 36 EU, En 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.

2013-02-12 · 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. Addressing base erosion and profit shifting is a key priority of governments around the globe.
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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.

52 Introduktionen till OECD:s modellavtal p. 2. 53 Introduktionsavsnittet till OECD:s modellavtal p.

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Base Erosion, Profit Shifting and Developing Countries. 1. Prepared by Ernesto Crivelli, Ruud De Mooij and Michael Keen . May 2015 . Abstract. International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’). But while there is considerable

While there are many ways in which domestic tax bases can be eroded, a Base erosion and profit shifting (BEPS): explained What is base erosion? Base erosion is the use of financial measures and tax planning to reduce the size of a company’s taxable profits in a country. Base Erosion and Profit Shifting: A Roadmap for Reform The Harvard community has made this article openly available. Please share how this access benefits you.