av F Ytterberg · 2014 — Ett av fokusområdena inom projektet är OECD:s modellskatteavtals Uppsatsen fokuserar på de områden gällande definitionen som OECD och G20 har tagit 61 HFD mål-nr 4890-13 9 4 Base Erosion and Profit Shifting 4.1 Vad är BEPS? s.2 66 Se OECD, Action Plan on Base Erosion and Profit Shifting, 19/07/2014, 

13 See EY Global Tax Alert, OECD releases report under BEPS Action 13 on Transfer Pricing Documentation and Country-by-Country Reporting, dated 23 September 2014. 14 See EY Global Tax Alert, OECD releases report under BEPS Action 15 on feasibility of developing multilateral instrument to amend bilateral tax treaties, dated 19 September 2014.

EY Global. EY av P Hillström · 2018 — 3.1.2 Kammarrätten i Göteborg, dom 2014-06-04, mål 5178–13 (Volvobussar-målet). 54. 3.1.3 Kammarrätten i som förts inom OECD.6 Inom ramen för BEPS har flera olika strategier, dokument och Projektet utfördes på uppdrag av G20-länderna och resulterade i ett antal handlingsplaner (action-plans).

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BEPS-projektet syftar till att ta ett samlat grepp om internationella i år och G20-länderna godkände BEPS-paketet i mitten på november. OECD är dock inte riktigt i mål med alla actions utan ytterligare vägledning väntas i vissa delar. Action 13 – om internprissättningsdokumentation och Country by  5.3 EU-‐rättens förhållande till BEPS Action 8-‐10 och 13 . 54 Explanatory Statement, OECD/G20 Base Erosion and Profit Shifting Project, Final. Report 2015:  OECD:s slutrapport för åtgärdspunkt (Action plan) 13 – Internprissättningsdokumentation och Country-by-Country-rapportering, inom Företagsbeskattning  There was also evidence that the BEPS agenda is starting to get traction beyond their international tax strategy in response to the OECD/G20 BEPS Action Plan, preparing for BEPS were readying their organisations for the BEPS Action 13  to implement the BEPS-actions bilaterally, than through the MLI. Action 13 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting  I denna uppsats behandlas Action 13, som tar sikte på reglerna avseende BEPS-projektet avser även ett paket som OECD och G20-länderna tillsammans  av ett internationellt projekt som genomförts av OECD på uppdrag av G20 länderna. Projektet benämns BEPS, som står för Base Erosion and Profit Shifting, där de nya dokumentationskraven ryms inom BEPS Action 13.

G20, the OECD prepared a report on the impact of BEPS on low-income countries, releasing it as recently as August 2014. All of this is to say that the BEPS agenda is still very much a work in progress. Numerous details will be refined before the project sends its recommendations to member countries in December 2015. G20-OECD BEPS Action Plan

The phased review process follows the phased implementation of CbC Reporting. 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.

, Action 1 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. 2. OECD (2018), Tax Challenges Arising from Digitalisation – Interim Report 2018, Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. 3

250 ff. och 333 f.). OECD BEPS project outcomes Part 4: Permanent Establishment developments and Action 7. EY Global.

In 2013, the OECD and G20 countries developed a 15-point Action Plan to address Base Erosion and Profit Shifting (”BEPS”). One of these actions was related to the transfer pricing documentation (”BEPS Action 13: Re-examine Transfer Pricing Documentation”).
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and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This report is an output of Action 13. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address Action 13 – Country by Country reporting On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project. The output under each of the BEPS actions is intended to form a complete and cohesive approach In 2013, the OECD and G20 countries developed a 15-point Action Plan to address Base Erosion and Profit Shifting (”BEPS”).

16 Jfr Koomen, Transfer Pricing in a BEPS Era: Rethinking the Arm's Length Projektet, som drivs av OECD i samarbete med G20, syftar till att förhindra en. Sverige verkar för minimibeskattning inom OECD BEPS 2.0 samt upphör att blockera År 2013 lanserade G20-länderna tillsammans med OECD ett åtgärdspaket 6 https://www.oecd.org/tax/beps/beps-actions/action13/.
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This set out 15 BEPS actions, and on 5 October 2015 the OECD and G20 published final reports Action 13: Guidance on Transfer Pricing Documentation and 

Action 7 - 2015 Final Report under the OECD/G20 BEPS Action Plan, titled “Preventing the Artificial Avoidance of Permanent Establishment Status” (the Action 7 Final Report), addresses the issue of artificial avoidance of permanent establishment (PE) status, and that includes a review of the definition to prevent the use of certain common tax avoidance strategies that are currently used to The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process.

24 May 2016 Palantir launches a new cloud-based product, the BEPS Action 13 Development (OECD) and G20 countries requires in its Action Plan on 

Addressing base erosion and Inclusive Framework on BEPS: Action 13. Under the Action 13 Minimum  29 Oct 2020 On 29 October 2020, the OECD announced the release of a new methodology for the peer reviews relating to the BEPS action 13 the OECD/G20 Inclusive Framework on BEPS extended the mandate for the action 13 peer  報告中既OECD / G20 BEPS項目所議定的行動6最低標準持續評估 2020-review- of-country-by-country-reporting-beps-action-13-and-invites-public- input.htm. Under BEPS Action 13, all large multinational enterprises (MNEs) are required to prepare a country-by-country (CbC) report with aggregate data on the global  22 Feb 2021 OECD Completes Phase One BEPS Action 14 Reviews of BEPS Action 14 peer reviews, on the efforts of 13 jurisdictions to improve how they implemented the Action 14 minimum standard of the OECD/G20 BEPS Project, . Notice of Copyright Unless otherwise indicated, the materials found on this site are subject to copyright owned by China Tax & Investment Consultants Limited (   In this context, BEPS Action 13 proposes the development of rules that may Although one of the pillars of the OECD/G20 BEPS Project is the preference for a   Provides a direct response to OECD/G20 Base Erosion and Profit Shifting ACTION 13: Guidance on Implementation of Transfer Pricing Documentation and   G20 countries to prevent profit shifting by multinational enterprises (MNEs).

BEPS Action 13: Re-examine Transfer Pricing Documentation. In 2013, the OECD and G20 countries developed a 15-point Action Plan to address Base Erosion and Profit Shifting (”BEPS”). One of these actions was related to the transfer pricing documentation (”BEPS Action 13: Re-examine Transfer Pricing Documentation”). OECD/G20 Base Erosion and Profit Shifting Project Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report more info: https://doi.org/10.1787/9789264241480-en 2020-08-17 · BEPS Actions Developed in the context of the OECD/G20 BEPS Project, the 15 actions set out below equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created.