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David Kleist | Juridiska institutionen. Publikationsår: 2013. further impetus from the G20/OECD 'Base erosion and profit shifting' measures addressing BEPS in lower capacity developing countries. Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari  Skattenytt är en av Sveriges ledande tidskrifter på skatterättens område och har så varit i över sextio år.

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BEPS-projektet (the OECD/G20 Base Erosion Profit Shifting) har bland annat resulterat i ett antal rapporter. Här kan du läsa om  This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of  av F Ytterberg · 2014 — 4 OECD publicerade därför i februari 2013 rapportern Addressing Base Erosion and Profit Shifting, som redogjorde för de existerande problemen  Addressing Base Erosion and Profit Shift: Oecd: Amazon.se: Books. I denna artikel redovisas för det som OECD konstaterade i sin rapport Addressing Base Erosion and Profit Shifting (avsnitt 2)3 och de arbetsflöden som OECD  om Base Erosion and Profit Shifting (BEPS) som ska göra det möjligt att hindra multinationella bolag från skatteplanering som leder till urholkning av skatte-. OECD har i sitt projekt Base Erosion and Profit Shifting (BEPS) tagit fram en åtgärdsplan med 15 fokusområden som ska göra nationella skattesystem  BEPS står för ”Base erosion and profit shifting” och är ett sin initiala BEPS-rapport (”Addressing Base Erosion and Profit Shiftning”) som ligger  av T Curovic · 2018 — OECD-publikationer som behandlar BEPS-projektet.

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Download for offline reading, highlight, bookmark or take notes while you read Addressing Base Erosion and Profit Shifting. Base erosion and profit shifting (BEPS) refers to tax planning strategies that allow multinationals to take advantage of gaps and mismatches in international tax laws to reduce or shift profits from high tax jurisdictions to low tax jurisdictions and decrease their overall tax burden. Addressing base erosion and profit shifting is a key priority of governments around the globe.

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In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This report is an output of Actions 8-10. Base Erosion and Profit Shifting (BEPS) avoidance strategies enable large enterprises to minimise their tax burden, eroding government revenue bases by strategically transferring profits. Lately, the frequency of BEPS has come under intensified scrutiny, particularly in high-tax … In the background of above consequence, in February, 2013, the OECD published a report on “Addressing Base Erosion and Profit Shifting” iterating the need for analyzing the issue of tax base erosion and profit shifting by global corporations.

Artikel i övriga tidskrifter. Författare. base erosion profit shifting skatteplanering skatteflykt 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. 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. On 12 February 2013 the OECD published the report Addressing Base Erosion and Profit Shifting (hereafter “the Report”, see Appendix).
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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). Addressing the Tax Challenges of the Digital Economy (Action 1).

In 2010 the Organization for Economic Co-operation and Development (OECD) was tasked with the study of BEPS. In 2013 the OECD released the study report ^Addressing base erosion and profit shifting _ emphasising EPS and the risk for the world [s economies and tax bases. Pris: 269 kr. E-bok, 2013.
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Addressing base erosion and profit shifting - Bokus

The final package was negotiated by OECD members, the G20 and While anecdotal evidence has shown that tax planning activities of some multinational enterprises (MNEs) take advantage of the mismatches and gaps in the international tax rules, separating taxable profits from the underlying value-creating activity, the Addressing Base Erosion and Profit Shifting report (OECD, 2013) recognised that the scale of the negative global impacts on economic activity Base erosion and profit shifting (BEPS) is a key concern in international tax. In 2010 the Organization for Economic Co-operation and Development (OECD) was tasked with the study of BEPS. In 2013 the OECD released the study report ^Addressing base erosion and profit shifting _ emphasising EPS and the risk for the world [s economies and tax bases. Pris: 269 kr. E-bok, 2013. Laddas ned direkt. Köp Addressing Base Erosion and Profit Shifting (Russian version) av Oecd på Bokus.com.

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Abstract Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries.

In 2013 the OECD released the study report ^Addressing base erosion and profit shifting _ emphasising EPS and the risk for the world [s economies and tax bases.