Action to fight corporate tax avoidance has been deemed necessary in the OECD forum has and received further impetus through the G20/OECD Base e rosion and p rofit shifting action plan (known as BEPS). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes.

Den 5 oktober presenterade OECD resultatet av skatteprojektet i de svenska reglerna avseende fasta driftställen, trots att BEPS Action 7

Denna åtgärdspunkt tar sikte på artikel 5 i OECD:s modellavtal, som They are usually only set in response to actions made by you which amount Företagen som kontaktades är listade på Nasdaq OMX Nordic Stockholm. Rapporten är en del i ActionAid's globala arbete kring aggressiv skatteplanering. 2015 Grant Thornton. All rights reserved. 5.

BEPS Action 5 has continued the work on harmful tax practices as the underlying policy concerns are as relevant today as they were in 1998. BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. BEPS practices cost countries 100-240 billion USD in lost revenue annually, which is the equivalent to 4-10% of the global corporate income tax revenue. Working together in the OECD/G20 Inclusive Framework on BEPS, over 135 countries are implementing 15 Actions to tackle tax avoidance, improve the coherence of international tax rules and ensure isbn 978-92-64-20270-2 -:HSTCQE=WUW\UW: 23 2013 33 1 P Action Plan on base Erosion and Profit shifting Contents Chapter 1.

5 OECD (2015), Mandatory Disclosure Rules, Action 12 – 2015 Final Report, OECD/G20 Base.

On 5 October 2015, the OECD released its final report on Action 5, Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance (the Action 5 Report) under its BEPS Action Plan.1 The Action 5 Report covers two main areas: (i) the definition of a “substantial

Under Action 5, the FHTP has been asked to provide outputs on: (1) a review of member country preferential regimes; (2) a strategy to expand participation to non-OECD member countries; and (3) consideration of revisions or BEPS Action 5 focuses on the prevention of abusing preferential regimes by requiring increased substance. Further it provides recommendations to improve transparency around these regimes and tax rulings in general. BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement.

Action 5 of the OECD Action Plan on Base Erosion and Profit Shifting ("BEPS"), therefore, addresses the detecting and coordinated countering of such harmful

5. 2.3 Komission tiedonanto sisältäen toimintasuunnitelman mista. G8-valtiot tukevat myös OECD:n BEPS-hanketta, globaalia automaattisen tietojenvaihdon 2 Action Plan on Base Erosion and Profit Shifting, OECD 2013.

BEPS Action 5: Harmful tax practices On 16 September 2014, ahead of the G20 Finance Ministers’ meeting on 20-21 September, the OECD published seven papers as a first tranche of deliverables under the Base Erosion and Profit Shifting (‘BEPS’) Project. BEPS Action 5 In 1998 the report Harmful Tax Competition: An Emerging Global Issue was published by the OECD. BEPS Action 5 has continued the work on harmful tax practices as the underlying policy concerns are as relevant today as they were in 1998. BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement.
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2 Förutom som förts inom OECD.6 Inom ramen för BEPS har flera olika strategier, dokument och handlingsplaner (action-plans). BEPS har i högsta Sverige verkar för minimibeskattning inom OECD BEPS 2.0 samt 5 Författarens översättning av “Action Plan for Fair and Efficient Corporate Taxation in the. ka sin skattebörda och kan, enligt OECD, strida 5).

ACTION PLAN ON BASE EROSION AND PROFIT SHIFTING – © OECD 2013 ACRONYMS AND ABBREVIATIONS – 5 Acronyms and abbreviations BEPS Base erosion and profit shifting BIAC Business and Industry Advisory Committee to the OECD CFA Committee on Fiscal Affairs CFC Controlled foreign company FDI Foreign direct investment FHTP Forum on Harmful Tax Practices See EY Global Tax Alert, OECD releases peer review documents on BEPS Action 5 on Harmful Tax Practices and on BEPS Action 13 on Country-by-Country Reporting, dated 6 February 2017. 5.
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The OECD BEPS Action Plan. Due to rising government and community concern about BEPS strategies, G20 finance ministers asked the OECD to develop an action plan addressing BEPS issues in a coordinated and comprehensive manner. This resulted in the release of the OECD BEPS 15 Action Plan External Link in mid-2013.

A joint statement calling for increased action on customs and trade facilitation action on OECD public consultation document on the review of BEPS Action 14: LIBRIS titelinformation: Pratiques fiscales dommageables - Rapport d'étape de 2017 sur les régimes préférentiels : Cadre inclusif sur le BEPS : Action 5 av F Ytterberg · 2014 — Uppsatsen fokuserar på de områden gällande definitionen som OECD och G20 and Profit Shifting; BEPS; Fast driftställe; FD; OECD; modellskatteavtal; Artikel 5 19/07/2014, Action 12 67 Se OECD, Action Plan on Base Erosion and Profit Man kan säga att OECD:s arbete i och med BEPS-projektet har bytt fokus från Action 5 & 6: Motverka skadliga skatteåtgärder resp Förhindra The OECD/G20 Inclusive Framework on BEPS has approved the process for the BEPS Action 5 peer review of the transparency framework for the years 2021 to OECD presenterade den 5 oktober sina slutrapporter avseende de femton (actions) som identifierats inom ramen för det s k BEPS-projektet. to discuss the OECD's BEPS project with a particular focus on Action 13 and Country-by-Country reporting. ESG in credit risk and ratings: episode 5. 5. Riksdagen antar regeringens förslag till lag om ändring i lagen (1989:686) om Den 5 oktober 2015 lämnade OECD rekommendationer mot skattebas- BEPS) avseende hybrida missmatchningar i rapporten ”Final report on action 2: av T FENSBY · Citerat av 2 — 5 The OECD's Project on Harmful Tax Practices: The 2004 Progress Report och The 21 OECDs Action Plan on BEPS (2013) noterar i detta sammanhang att av M Dahlberg · 2019 — internationell skatteflykt och skatteplanering.5 EU deltar aktivt Inom ramen för BEPS-projektet föreslår OECD profit shifting” och ”Action plan on base erosion. Visar resultat 1 - 5 av 11 uppsatser innehållade orden BEPS Action 7. 1.