Avi-Yonah, and draws on our previous reports on the OECD BEPS consultation drafts. It aims to evaluate the reports published in September 2014 by the OECD, submitted to the G20 Finance Ministers and Central Bank Governors, on the seven deliverables in the first year of the Action Plan on Base Erosion and Profit Shifting (BEPS).

The report also presents a toolkit to assist countries evaluate the fiscal effects of BEPS countermeasures. The research also finds significant non-fiscal economic distortions arising from BEPS. The report concludes by making recommendations regarding data and monitoring tools to improve the analysis of BEPS in the future.

There are 15 BEPS Actions that are currently being considered and worked on by the OECD. For each of the Actions, there are factors to consider such as the timing, impact and potential impact on policy. The OECD/G20 has set a number of deadlines to conclude on the BEPS Actions. 23 Nov - OECD: Report on harmful tax practices, 18 jurisdictions in compliance with BEPS Action 5. 18 Nov - OECD: Report of MAP statistics for 2019. 17 Nov - South Africa: Actions required after changes to SARS transfer pricing e-filing system. 13 Nov - Belgium: Deadline for filing Local file is again extended 23 Nov - OECD: Report on harmful tax practices, 18 jurisdictions in compliance with BEPS Action 5.

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Following the release of the report Addressing Base Erosion and Profit Shifting in February 2013, OECD and G20 countries adopted a 15-point Action Plan to address 2020-02-26 The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main challenges faced by tax authorities worldwide. Mandatory disclosure regimes can enable countries to quickly respond to tax risks by providing early access to such information. This report includes an overview of mandatory disclosure regimes, based on the experiences of countries Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there is substantial activity. In the context of IP regimes such as patent boxes, agreement was reached 23 Nov - OECD: Report on harmful tax practices, 18 jurisdictions in compliance with BEPS Action 5.

Addressing the tax challenges raised by digitalisation has been a top priority of the OECD/G20 Inclusive Framework in BEPS since 2015 with the release of the BEPS Action 1 Report. At the request of the G20, the Inclusive Framework has continued to work on the issue, delivering an interim report in March 2018. In the area of transparency, a framework has been agreed for the compulsory spontaneous exchange of information on rulings that could give rise to BEPS concerns in the absence of such exchange.

The OECD's Secretary-General Report to G20 Finance Ministers and Central Bank Governors (the report) consists of two parts; Part I of the report is an update on the activities with respect to the OECD's international tax agenda, including an update on the work to address the tax challenges arising from the digitalization of the economy (the Base Erosion and Profit Shifting (BEPS) 2.0 project).

OECD releases the final batch of the stage 1 peer review reports for BEPS Action 14 on dispute resolution mechanisms. See EY Global Tax Alert, OECD releases final reports on BEPS Action Plan, dated 6 October 2015. See EY Global Tax Alert, OECD releases BEPS Action 14 on More Effective Dispute Resolution Mechanisms, Peer Review, dated 31 October Avi-Yonah, and draws on our previous reports on the OECD BEPS consultation drafts. It aims to evaluate the reports published in September 2014 by the OECD, submitted to the G20 Finance Ministers and Central Bank Governors, on the seven deliverables in the first year of the Action Plan on Base Erosion and Profit Shifting (BEPS).

OECD:s rapport om BEPS-åtgärd 1 "Addressing the Tax Challenges of the Digital 6 OECD (2018), Tax Challenges Arising from Digitalisation - Interim Report 

OECD/G20 Inclusive Framework on BEPS, där över 130 länder deltar. Vår syn på OECD (2019) Secretary-General Tax Report to G20 Finance Ministers.

No category. OECD (BEPS 3) Förändrade CFC-regler. TAXNEWS Nr 49 2015-10-07 OECD (BEPS 3): Förändrade CFC-regler? Redaktion  Exempelvis är Addedos lösning för Country by Country rapporten (BEPS) AnnualReport är en webbaserad lösning som är helintegrerad med IBM Cognos Controller. Lösningen för att ta fram en XML-fil enligt instruktioner från OECD, är en  11/02/2020 – Today, the OECD released the report Transfer Pricing Guidance on Financial Transactions: Inclusive Framework on BEPS: Actions 4, 8-10.. BEPS. Stora Skattedagen.
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Utgivningsår: 2015. Omfång: 268 sid. Förlag: OECD.

OECD releases the final batch of the stage 1 peer review reports for BEPS Action 14 on dispute resolution mechanisms.
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13.5 OECD, BEPS and tax transparency . The chapters contributed by the seven FFG coalitions in this report seek to highlight debates on banks and financial 

Nytt kapitel 5 (dokumentation) sep. 2014.

Results 1 - 20 of 142 In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Beyond 

At the request of the G20, the Inclusive Framework has continued to work on the issue, delivering an interim report in March 2018. In the area of transparency, a framework has been agreed for the compulsory spontaneous exchange of information on rulings that could give rise to BEPS concerns in the absence of such exchange. The results of the application of the existing factors applied by the FHTP, and the elaborated substantial activity and transparency factors, to a number of preferential regimes are included in this report. OECD BEPS Action Plan: Moving from talk to action in Europe Overview The OECD Action Plan on BEPS, introduced in 2013, set out 15 specific action points to ensure international tax rules are fit for an increasingly globalized, digitized business world and to prevent international companies from paying little or no tax. The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main challenges faced by tax authorities worldwide.

Country file. 3. Country by country reporting  pliktiga inkomsten, se OECD (2015), Measuring and Monitoring BEPS, Action 11 – 2015 Final. Report, OECD/G20 Base Erosion and Profit Shifting Project, s. 82. Download Report.