The EU member states have embraced the OECD BEPS recommendations, even though some — such as Cyprus, Croatia, Malta and Romania — are not OECD members. The European Commission has driven the EU legislative agenda for OECD BEPS recommendations. The EU Anti-Tax Avoidance (ATA) Directive specifically includes measures addressing

2016-06-29

More than 60 delegates from 16 countries met recently at the regional meeting of the Inclusive Framework on base erosion and profit shifting (BEPS) in Eastern Europe and Central Asia to discuss implementation of the BEPS measures. Continue Reading The OECD’s base erosion and profit shifting (BEPS) project has spurred jurisdictions around the world to adopt wide-ranging tax reforms to address BEPS and transparency issues, including country-by-country (CbyC) reporting and tax treaty changes implemented via the multilateral instrument (MLI). To the extent a fund vehicle provides internal debt, the BEPS measures concerning " hybrid mismatches " (again, mandated by an EU Directive effective for 2019), are likely to both further affect the deductibility of interest, and also potentially to require fund managers to have a full understanding of the tax attributes and filing positions of every investor in a fund - an extremely tough administrative burden. David Stewart: Welcome to the podcast.I'm David Stewart, editor in chief of Tax Notes Today International.This week: BEPS, five years later.

Om du besöker vår icke-engelska version och vill se den engelska versionen av Titulärmajor Européen de Premiers Secours, Vänligen scrolla ner till botten och du kommer att se innebörden av Titulärmajor Européen de Premiers Secours på engelska språket. European Union Brussels, 14 July 2016 (OR. en) 11071/16 FISC 121 NOTE From: Presidency To: Members of the High Level Working Party on Tax issues Subject: BEPS: Presidency roadmap on future work . Following discussions at the High Level Working Party on 7 July 2016, delegations will find in The OECD/G20 Base Erosion and Profit Shifting (BEPS) Actions, major policy reforms, and unilateral measures such as those aimed at digital services taxes will bring seismic shifts to the international tax landscape. Plan, adapt, and remain competitive. 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).

The EU member states have embraced the OECD BEPS recommendations, even though some — such as Cyprus, Croatia, Malta and Romania — are not OECD members.

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

Diskutera BEPS med våra specialister! Ministrarna i EU:s medlemsstater har diskuterat förslaget om ”offentlig” CbC-rapportering. Genrebild.

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.

Med anledning av BEPS regleringen som. De senaste åren har viktiga processer mot skatteflykt förts i EU och inom samarbetsorganet OECD. OECD:s projekt Base Erosion Profit Shifting. (BEPS) as BEPS). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes. The implementation of the BEPS action plan was designed to be flexible, as a consequence of its adoption by consensus.

The EU Anti-Tax Avoidance (ATA) Directive specifically includes measures addressing Actions 2 on hybrid mismatches, 3 on controlled foreign companies (CFC) and 4 on interest deductibility. 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. During Bocconi University's recent Global BEPS conference, H. David Rosenbloom discussed the future of the OECD's base erosion and profit-shifting (BEPS) proposals in Europe. Mr. Mr. Rosenbloom also discussed options for uniform interest deduction limitations for European countries such as, financial accounting and the worldwide debt/equity ratio.
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The EU Anti-Tax Avoidance (ATA) Directive specifically 14 окт 2020 продолжения совершенствования законодательства в связи с мерами по ограничению размывания налоговой базы (план BEPS 2.0).

Following discussions at the High Level Working Party on 7 July 2016, delegations will find in The OECD/G20 Base Erosion and Profit Shifting (BEPS) Actions, major policy reforms, and unilateral measures such as those aimed at digital services taxes will bring seismic shifts to the international tax landscape. Plan, adapt, and remain competitive. 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). The European Council has welcomed this work in its conclusions of 13-14 March 2013 and 19-20 December 2013.
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2016-03-08 · BEPS and the impact on the consumer sector in Europe In October 2015, the OECD presented its final package of measures to address “base erosion and profit shifting” (or BEPS) and to bring about the “comprehensive, coherent and co-ordinated reform of the international tax rules”.

2020-01-30 2018-05-01 2017-03-15 On 18-20 October 2017, the 3rd Regional Meeting of the Inclusive Framework on BEPS for Eastern Europe and Central Asia Countries took place in Bratislava, hosted by the Financial Directorate and the Ministry of Finance of the Slovak Republic in cooperation with IOTA and the OECD. 80 senior tax officials from 20 countries, together with representatives from the IMF, the United Nations and local and international business communities discussed the implementation of the BEPS … Insurance Europe supports the aims of the OECD BEPS Action Plan to address weaknesses in the international tax environment, as well as the OECD’s reflections on how interest limitation rules can be designed to take into account the particularities of the financial sector in 2020-11-01 Some of these BEPS-driven measures are important issues for Private Equity fund managers simply because the businesses that their funds invest into face the same issues in reporting group effective corporate tax rates as do all other companies that operate internationally, and so historically such businesses have used many of the same approaches taken by other multinational groups in managing BEPS Video: Actions, impact and the call for transparency BEPS Video: Actions, impact and the call for transparency. 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. 2015-05-29 Our findings start with an overview of BEPS-related trends in the region as a whole, followed by an in-depth look at how events are unfolding in selected European countries.

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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.

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In January 2019, the OECD released Harmful Tax Practices - 2018 Progress Report on Preferential Regimes, approved by the OECD/G20 Inclusive Framework on BEPS.The Progress Report includes the results of the review of preferential tax regimes, which has been undertaken by the Forum on Harmful Tax Practices (FHTP) since the start of the BEPS Project in accordance with the BEPS Action 5 minimum

Insurance Europe supports the aims of the OECD BEPS 2020-01-30 · What is the OECD BEPS project and what is its main objective?

Continue Reading The OECD’s base erosion and profit shifting (BEPS) project has spurred jurisdictions around the world to adopt wide-ranging tax reforms to address BEPS and transparency issues, including country-by-country (CbyC) reporting and tax treaty changes implemented via the multilateral instrument (MLI). To the extent a fund vehicle provides internal debt, the BEPS measures concerning " hybrid mismatches " (again, mandated by an EU Directive effective for 2019), are likely to both further affect the deductibility of interest, and also potentially to require fund managers to have a full understanding of the tax attributes and filing positions of every investor in a fund - an extremely tough administrative burden.