The BEPS project, an ambitious plan undertaken jointly by the OECD and G20 to overhaul the global international tax system, culminated in hundreds of pages of

av J Wessman · 2021 — Arbetets titel: BEPS och aggressiv skatteplanering - En fallstudie om Google. Handledare: Matti 2.7.4 OECD/ G20 förhindrandet av avtalsmissbruk åtgärd 6 .

10月10日，国家税务总局发布了OECD/G20税基侵蚀和利润转移（BEPS）项目2015年最终报告中文版（以下简称最终报告）。. BEPS是二十国集团（G20）领导人在2013年圣彼得堡峰会委托经济合作与发展组织（OECD）启动实施的国际税收改革项目，旨在修改国际税收规则、遏制跨国企业规避全球纳税义务、侵蚀各国税基的行为。. BEPS项目成果包括所有15项行动计划报告和一份解释性声明 The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. Addressing the tax challenges raised by digitalisation has been a top priority of the OECD/G20 Inclusive Framework in BEPS since 2015 with the This report by the OECD/G20 Inclusive Framework on BEPS presents the current state of play in progressing its mandate, covering the period from July 2017 to June 2018. It outlines on the major About the Inclusive Framework on BEPS .

Oecd g20 beps

The 2015 BEPS action plan has 29 Jul 2020 as an annex, the OECD/G20 Inclusive Framework on BEPS: Progress Report July 2019-July 2020 (the Inclusive Framework progress report). 9 Feb 2021 In October 2020, the OECD and the OECD/G20 Inclusive Framework on BEPS released a series of documents in connection with the BEPS 2.0 28 Jan 2021 Speech by Minister of the Economy and Finance Roberto Gualtieri at the “11th meeting of the OECD/G20 Inclusive Framework on BEPS”. On 12 October 2020, the OECD/G20 Inclusive Framework on base erosion and profit shifting (BEPS) released 'blueprints' on Pillar One and Pillar Two, which The OECD's Base Erosion and Profit Shifting Project (BEPS) aims to secure and The 15 actions developed in connection with the OECD/G20 BEPS Project In order to maintain and further improve transparency on tax rulings, the OECD/ G20 Inclusive Framework on BEPS, which groups over 135 countries and OECD/G20 Base Erosion and Profit Shifting Project,. OECD, Paris. www.oecd. org/tax/beps/beps-action-5-harmful-tax-practices-peer-review-transparency-.

BEPS 2015 Final Reports; G20 finance ministers endorse reforms to the international tax system for curbing avoidance by multinational enterprises; OECD and the G20; Mr. Angel Gurría, Secretary-General of the OECD, in Lima from 7 to 10 October 2015

Beneficial equity interest. OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting. Beneficial interest.

On 12 October 2020, the OECD/G20 Inclusive Framework on base erosion and profit shifting (BEPS) released 'blueprints' on Pillar One and Pillar Two, which

4.1 Inledning. 27. 4.2 Syfte och funktion. 28. 4.2.1 En snabb implementering av BEPS.

Se hela listan på skatteverket.se The OECD speakers also highlighted upcoming deliverables, including an OECD-IMF report on carbon pricing (April 2021), an updated report on tax policy in response to the COVID-19 crisis (April 2021), an updated public database of tax policy responses to the COVID-19 crisis across the OECD and G20 (spring 2021), a new tax reporting framework for crypto-assets (2021), updates to the BEPS minimum standards (2021) and updates to the common reporting standard (2021/2022). In 2016, the OECD and G20 established an Inclusive Framework on BEPS to allow interested countries and jurisdictions to work with OECD and G20 members to develop standards on BEPS related issues and reviewing and monitoring the implementation of the whole BEPS Package. Over 100 countries and jurisdictions have joined the Inclusive Framework. The OECD presented today the final package of measures for a comprehensive, coherent and co-ordinated reform of the international tax rules to be discussed by G20 Finance Ministers at their meeting on 8 October, in Lima, Peru. OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Hybrid Mismatch Arrangements Addressing base erosion and profit shifting is a key priority of governments around the globe.
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9 Feb 2021 In October 2020, the OECD and the OECD/G20 Inclusive Framework on BEPS released a series of documents in connection with the BEPS 2.0 28 Jan 2021 Speech by Minister of the Economy and Finance Roberto Gualtieri at the “11th meeting of the OECD/G20 Inclusive Framework on BEPS”. On 12 October 2020, the OECD/G20 Inclusive Framework on base erosion and profit shifting (BEPS) released 'blueprints' on Pillar One and Pillar Two, which The OECD's Base Erosion and Profit Shifting Project (BEPS) aims to secure and The 15 actions developed in connection with the OECD/G20 BEPS Project In order to maintain and further improve transparency on tax rulings, the OECD/ G20 Inclusive Framework on BEPS, which groups over 135 countries and OECD/G20 Base Erosion and Profit Shifting Project,. OECD, Paris. www.oecd. org/tax/beps/beps-action-5-harmful-tax-practices-peer-review-transparency-.

OECD/G20 INCLUSIVE FRAMEWORK ON BEPS The Base Erosion and Profit Shifting (BEPS) initiative originally emerged in the aftermath of the 2008 global financial crisis, when confidence in the fairness of the international tax system plunged. The OECD/G20 BEPS Project was … The top priority of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has been to develop a solution to the tax challenges of the digitalisation of the economy. On 12 October 2020, the Inclusive Framework released a package consisting of the Report on the Pillar One Blueprint and the Report on the Pillar Two Blueprint. OECD/G20 Base Erosion and Profit Shifting Project.
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the OECD/G20's final Base Erosion & Profit Shifting (BEPS) package (Deloitte or amend their international tax strategy in response to the OECD/G20 BEPS

OECD, Addressing the Tax Challenges of the Digital Economy, Action 1 – 2015 Final Report (2015), at 13. the EU attempting to outdo the OECD by pushing forward an even more ambitious fiscal agenda, and emerging economies like India expressing their concerns of biased tax policies and questioning the effectiveness of the proposed anti-BEPS measures, it is quite remarkable that the G20 leaders OECD SECRETARY-GENERAL REPORT TO THE G20 LEADERS . BUENOS AIRES, ARGENTINA .

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The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project laid the foundations of the project to address the tax challenges arising from the digitalisation of the economy with the release of the BEPS Action 1 Report.

BEPS Actions Developed in the context of the OECD/G20 BEPS Project, the 15 actions set out below equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created. BEPS 2015 Final Reports; G20 finance ministers endorse reforms to the international tax system for curbing avoidance by multinational enterprises; OECD and the G20; Mr. Angel Gurría, Secretary-General of the OECD, in Lima from 7 to 10 October 2015 OECD/G20 Base Erosion and Profit Shifting Project 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. The OECD/G20 Inclusive Framework on BEPS has a global membership, including about 70% of non-OECD and non-G20 countries from all geographic regions. With greater inclusiveness and participation, developing countries’ perspectives and inputs are increasingly influencing the development of international standards on corporate taxation. OECD/G20 Inclusive Framework on BEPS (IF) endorses OECD’s proposals 12 February 2020 On 31 January 2020, the OECD/G20 Inclusive Framework on BEPS (IF) published a statement in which it affirmed its support for the OECD’s two-pillar approach to dealing with the challenges arising from the digitalisation of the economy. OECD/G20 INCLUSIVE FRAMEWORK ON BEPS -- PUBLIC CONSULTATION DOCUMENT1 (12 October 2020 – 14 December 2020) “Report on the Pillar One Blueprint”2 and “Report on the Pillar Two Blueprint”3 Submission by: the World Shipping Council (“WSC”), the International Chamber of Shipping (“ICS”), the European Community Shipowners’ Associations (“ECSA”), and the Cruise Lines International Association (“CLIA”)4 Introduction Cover Statement by the OECD/G20 Inclusive Framework on BEPS on the Reports on the Blueprints of Pillar One and Pillar Two Digital transformation spurs innovation, generates efficiencies, and improves services while boosting more inclusive and sustainable growth and enhancing well-being.

The report includes, as an annex, the OECD/G20 Inclusive Framework on BEPS: Progress Report July 2019-July 2020 (the Inclusive Framework progress report). Also, on 22 June 2020, the OECD held its 16th Tax Talks webcast during which members of the OECD Secretariat provided an overview of the outcomes of the G20 Finance Ministers' meeting and an update on the OECD's international tax work

From tax avoidance to digital tax challenges .

2021-04-06 The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. Addressing the tax challenges raised by digitalisation has been a top priority of the OECD/G20 Inclusive Framework in BEPS since 2015 with the Executive summary. On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) and the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) released a series of documents in connection with the ongoing project on addressing the tax challenges arising from the digitalization of the economy (the “BEPS 2.0 project”). On 31 January 2020, the OECD/G20 Inclusive Framework on BEPS (IF) published a statement in which it affirmed its support for the OECD’s two-pillar approach to dealing with the challenges arising from the digitalisation of the economy.