The base erosion and profit shifting (BEPS) tracker allows users to browse and filter developments by date, geographical location and related action.

Besides providing a comprehensive technical analysis of the EU Anti-Tax Avoidance Directive (ATAD), this book offers insight on selected issues connected with the OECD Base Erosion and Profit Shifting (BEPS) Project that are important for predicting its possible impact, including on relations with non-EU Member States.

OECD:s projekt Base Erosion Profit Shifting. (BEPS) The EU has already issued several laws to try and hinder tax planning. Officially, its objective was to hinder the big companies’ strategies, but ultimately the reality is that the BEPS project, one of the most ambitious in this sense, also affects small entrepreneurs a lot. as BEPS). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes.

Beps eu

When one thinks about BEPS as a soft law instrument, which of course cannot override provisions of EU law, but has been committed to gradual implementation by the Member States, some problems may arise in the EU context. In general, BEPS actions and EU law, namely fundamental freedoms might be intrinsically difficult to reconcile. BEPS Actions Implementation Matrices set out a summary of the local country implementation and expected changes related to the BEPS Actions and, for the EU member states, the European Anti-Tax Avoidance Directive (ATAD). On 5 July 2019, the EU (Tax Dispute Resolution Mechanisms) Regulations 2019 (S.I. No. 306/2019) (the Regulations) were published in the Official Gazette of the Government of Ireland.

Updates from Europe. EU-level.

law allows the BEPS Project to be applied in the EU area, knowing that EU institutions cannot provide for any ex ante guarantee on the compliance of BEPS with EU law. To ensure that the important goals of global tax coordination – that the implementation of the BEPS Project implies – are achieved, this contribution aims to delineate preliminary

Utvecklingsländernas möjligheter att delta i BEPS-arbetet ökade märkbart i slutet av OECD beskrev i dokumentet Action Plan on Base Erosion and Profit Shifting (avsnitt 3).4 Artikeln redovisar även för diskussionen kring BEPS inom EU (avsnitt Arbetets titel: BEPS och aggressiv skatteplanering - En fallstudie om Google. Handledare: Matti att EU tar BEPS seriöst samt att det är en hård uppföljning på Förslaget är en följd av OECD-arbetet mot skatteflykt (BEPS), och EU:s skatteflyktsdirektiv från 12 juli 2016 (direktivet). Förslaget föreslås träda i Pris: 1213 SEK exkl. moms.

27 May 2014 Nonetheless, some OECD and EU Member States are targeting the digital economy as the main culprit for alleged erosion of corporate tax

This output was welcomed by the Council in its conclusions of 8 December 2015.

Krister Andersson (Confederation of Swedish Enterprise/ BEPS. Såväl EU:s medlemsstater som Europeiska kommissionen del- tar i BEPS-projektet. Sverige deltar aktivt i arbetet. Inom ramen för BEPS-projektet har det OECD har i sitt projekt Base Erosion and Profit Shifting (BEPS) tagit fram en OECD:s BEPS-handlingsplan och EU:s skatteflyktsdirektiv ATAD kommer Förslag till blåkortsdirektiv (EU COM (2016) 378 ) Comments on the OECD Public Discussion Draft entitled: "BEPS Actions 8-10 Revised Guidance on Profit Förslagen från EU och OECD att införa ny beskattning av den digitala inom ramen för OECD-projektet Base Erosion Profit Shifting (BEPS). 2011/16/EU vad avser automatiskt informationsutbyte i fråga OECD och därmed kunnat bereda BEPS parallellt också inom EU. OECD:s BEPS-projekt - som ska täppa till kryphålen i internationella EU-länderna bör gå längre än BEPS-projektet och besluta om full Inom EU har det under de senaste åren antagits många direktiv mot skatteflykt och aggressiv skatteplanering.
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The implementation of the BEPS action plan was designed to be flexible, as a consequence of its adoption by consensus. Recommendations made in BEPS reports range from minimum standards Vad innebär BEPS? BEPS står för den engelska förkortningen Base Erosion and Profit Shifting.

BY THE SLOVAK PRESIDENCY OF THE COUNCIL . 1. On 25 November 2014, at the High Level Working Party on Taxation (HLWP), a discussion was held on further work related to unfair tax competition, base erosion and profit shifting in the EU context (hereinafter – EU BEPS).
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The EU has been actively involved in the OECD's work on the BEPS Action Plan, while also pushing forward its own ambitious measures to fight tax avoidance in Europe. "The initiatives agreed at the G20 today are an important advance in creating a fairer, more appropriate corporate tax environment worldwide.

Washington, DC. The hearing OECD-BEPS and the EU State Aid Cases. Daniel Shaviro, NYU Law School. Conference on Anti-BEPS Implementation in the EU. Amsterdam, June 1, 2016. 1 Since 2009, the EU Joint Transfer Pricing Forum has also joined the fray and even reactived its common consolidated corporate tax base (CCCTB) initiative ( Bepco EU General presentation video 2017. by Bepco2017 · Published September 6, 2017 · Updated November 7, 2017 11 May 2016 The European Commission (EC) launched an anti tax avoidance called Base Erosion and Profit Shifting (BEPS)– initiated by the G20 – was, The 2015 BEPS action plan has 15 actions, covering elements used in corporate tax-avoidance practices and aggressive tax-planning Europaparlamentets resolution av den 18 december 2019 om rättvis beskattning i en digitaliserad och globaliserad ekonomi: BEPS 2.0 beskattning i en digitaliserad och globaliserad ekonomi – BEPS 2.0 en gemensam EU-ståndpunkt i de internationella diskussionerna på I slutsatserna stöddes dessutom ett effektivt, snabbt och samordnat genomförande av åtgärder mot BEPS på EU-nivå och gavs uttryck för att EU-direktiv bör, om BEPS-projektet (the OECD/G20 Base Erosion Profit Shifting) har bland annat resulterat i ett EU-BEPS. Inom EU pågår också ett arbete vars syfte är att skapa av E Lundberg · 2016 — Base Erosion and Profit Shifting (BEPS), som innebär att vinster flyttas till stater med BEPS Action 6 är förenlig med de grundläggande friheterna inom EU. av A Hultqvist · 2015 · Citerat av 11 — A rene- wed EU strategy 2011-14 for Corporate Social Responsibility (Brussels, 25.10.2011 COM(2011) 681 final) och på skatteområdet OECD:s Transfer Pricing av M Dahlberg · 2019 — OECD och G20-gruppen arbetar med detta inom ramen för BEPS-projektet.

Besides providing a comprehensive technical analysis of the EU Anti-Tax Avoidance Directive (ATAD), this book offers insight on selected issues connected with the OECD Base Erosion and Profit Shifting (BEPS) Project that are important for predicting its possible impact, including on relations with non-EU Member States.

EU-BEPS ROADMAP . BY THE SLOVAK PRESIDENCY OF THE COUNCIL . 1. On 25 November 2014, at the High Level Working Party on Taxation (HLWP), a discussion was held on further work related to unfair tax competition, base erosion and profit shifting in the EU context (hereinafter – EU BEPS).