BEPS står för den engelska förkortningen Base Erosion and Profit Shifting. BEPS kommer att innebära ett större uttag av bolagsskatter och en omfördelning av beskattningsunderlaget mellan olika länder. Internationellt sett har BEPS varit det mest omdiskuterade projektet på skatteområdet de senaste åren.

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. BEPS Action Plan 2 – ‘Neutralising the Effects of Hybrid Mismatch arrangements’ tackles hybrid mismatches. Target of BEPS Action Plan 2. BEPS Action Plan 2 targets mismatches arising from. Use of hybrid Entities. Entities that are disregarded or treated as transparent entities for tax purposes in one jurisdiction and opaque in another Multinational enterprises should monitor and adapt to groundbreaking changes arising coming from BEPS 2.0. On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) released its reports on the blueprints of the two-pillar approach to address the tax challenges arising from digitalisation of the economy (Blueprints).

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The EU Anti-Tax Avoidance (ATA) Directive specifically includes measures addressing 2015-05-29 2021-01-19 The Inclusive Framework (IF) brings together over 100 countries and jurisdictions to collaborate on the implementation of the Base Erosion and Profit Shifting (BEPS) Package. This is the third regional meeting of the IF on BEPS for Eastern Europe and Central Asia countries. BEPS (Base Erosion & Profit Shifting) Het fiscale landschap staat voor een grote verandering. Initiatieven vanuit de EU en OESO/G20, zoals het project Base Erosion and Profit Shifting (BEPS), staan vol in de aandacht. Het onderwerp staat hoog op de zakelijke agenda.

2 Oct 2015 The Base Erosion and Profit Shifting (BEPS) package released last year post- BEPS tax system, and the most recent data from the European 

Developing countries’ higher reliance on corporate income tax means they suffer from BEPS disproportionately. The OECD G20 Base Erosion and Profit Shifting Project (or BEPS Project) is an OECD / G20 project to set up an international framework to combat tax avoidance by multinational enterprises ("MNEs") using base erosion and profit shifting tools. The project, led by the OECD's Committee on Fiscal Affairs, began in 2013 with OECD and G20 countries, in a After more than 2 years of hard work, we are happy to announce that BEPS International School is now an IB World School.

av K ANDERSSON · Citerat av 3 — Expert Group on Taxation of the Digital Economy, http://ec.europa.eu/taxation_customs/taxa- tion/gen_info/good_governance_matters/digital_economy/index_en.

Beps europe

The discussion draft contains four main issues: European Parliament 2019-2024 TEXTS ADOPTED P9_TA(2019)0102 Fair taxation in a digitalised and globalised economy - BEPS 2.0 European Parliament resolution of 18 December 2019 on fair taxation in a … The fourth Regional Meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) for Eastern European and Central Asian countries, will be held in Yerevan, Armenia on 7-9 November 2018.

Beps europe

Von der Leyen will take over the President’s role from Jean-Claude Juncker on 1 November 2019. 2016-06-29 EU moves forward on BEPS. While the OECD is adhering closely to its original timetable, the European Union (EU) is acting much more swiftly, with more direct and immediate impact on companies in Europe. The OECD’s project involves a broad, diverse group of participants, while EU member states are closer in their attitudes towards BEPS solutions. Posted on November 11, 2019 by TP News in BEPS, Europe, Latest, Multinational Tax, Netherlands, New Zealand, Norway, OECD, Sweden, Switzerland, Tax, Tax Avoidance and tagged Other-News.
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Beps europe

In this video, leaders from across the global BEPS network discuss BEPS developments and how tax leaders can help their organizations understand and adapt to the changing legislation ahead.

Insurance Europe supports the aims of the OECD BEPS 2020-01-30 · What is the OECD BEPS project and what is its main objective? Why has the U.S. responded with tariffs to digital tax proposals in Europe? These new political objectives have been translated into concrete action recommendations in the context of the initiative against base erosion and profit shifting (BEPS) by the Organisation for Economic Cooperation and Development (OECD).
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av M Dahlberg · 2019 — OECD och G20-gruppen arbetar med detta inom ramen för BEPS-projektet. EU:s skatteflyktsdirektiv, som trädde i kraft år 2019 är i hög grad ett resultat av det 

BEPS in the boardroom European CEO interviews KPMG’s Global Head of Tax about the role of BEPS in international business. This site offers a comprehensive collection of resources, webcasts, explanations and news related to BEPS and its impact on multinational organizations worldwide. Check back often for the latest updates. The Organization for Economic Cooperation and Development (OECD)’s Base Erosion and Profit Shifting (BEPS) initiative seeks to close gaps in international taxation for companies that allegedly avoid taxation or reduce tax burden in their home country by engaging in tax inversions (moving operations) or by migrating intangibles to lower tax jurisdictions. The BEPS multilateral instrument (MLI) was created to facilitate the implementation of treaty-related BEPS measures. However, the minimum standard on treaty shopping does not require adopting the MLI; countries may achieve the standard by negotiating bilateral tax treaties. The majority of respondents from Europe (90%) and Latin America (93%) report the impact they are seeing as a result of BEPS reporting compliance is largely an increase of time spent on the matter.