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.

a report on what could be done to counter “base erosion and profit shifting” (“BEPS”). In February 2013, the OECD published Addressing Base Erosion and Profit Shifting (the “BEPS Report”). Following up on the BEPS Report, the Action Plan on Base Erosion and Profit Shifting (the “BEPS Action

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 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. Addressing Base Erosion and Profit Shifting Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries.

e-bok, 2013. Laddas ned direkt. Köp boken Addressing Base Erosion and Profit Shifting av OECD (ISBN 9789264192744) hos Adlibris. Alltid bra Pris: 249 kr.

David Kleist | Juridiska institutionen.

A nation's role in addressing base erosion and profit shifting : balancing sovereignty with international collaboration and coordination In the context of an

Plan in Africa and how Africa should respond to the plan. INTRODUCTION. The term ' The OECD has issued 15 Action Items to address the main areas where they feel companies have been most aggressively accomplishing this shifting of profit — 28 Aug 2020 Those who believe the BEPS package has largely addressed concerns about double non-taxation, although it is still too early to fully assess the 4 May 2016 BEPS action plan · 1.

på ”a seismic shift in demographics, as the youth bulge in various Addressing Base Erosion and Profit Shifting, Tackling Tax Avoidance,.

7. 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.

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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Browse more videos Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari 2013, med syfte att förhindra att länders skattebaser eroderas genom att internationella bolag utnyttjar olika länders nationella skattelagstiftningar och därmed kan allokera intäkter och kostnader till länder med låg eller ingen beskattning alls. 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..

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OECD:s rapport Addressing Base Erosion and Profit Shifting. Artikel i övriga tidskrifter. Författare. base erosion profit shifting skatteplanering skatteflykt

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.

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G20 Leaders’ Declaration, June 2012: “Wereiteratetheneedtoprevent base erosion and profitshifting and wewillfollowwithattentiontheongoingwork of the OECD in thisarea.” This issue has come to be known as base erosion and profit shifting (BEPS) Double non-taxation also distorts investment decisions and reduces economic efficiency

Erosion and Profit Shifting”, highlighting data that seem to Officially launched in early 2013, the Base Erosion and Profit Shifting (BEPS) initiative has BEPS Action 1: Address the tax challenges of the digital economy.