Efter offentliggörandet av rapporten ”Addressing base erosion and profit shifting (BEPS)” i februari 2013, antog OECD och G20-länderna en handlinsplan i 15

2013, the OECD produced its Action Plan to address Base Erosion and Profit- Shifting. The BEPS Action Plan was approved by the G20 summit in Russia.

Some countries believe greater source country taxation, including on a unilateral basis, is necessary to address the issue Domestic tax base erosion and profit shifting (BEPS) due to multinational enterprises exploiting gaps and mismatches between different countries' tax systems affects all countries. Developing countries' higher reliance on corporate income tax means they suffer from BEPS disproportionately. 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. This report presents the studies and data available regarding th Addressing base erosion and profit shifting is a key priority of governments around the globe.

av J Gutberlet · 2020 · Citerat av 2 — it is important to improve the collection of landfill gas on an international basis already do this job seems like a sensible way to address waste management, OECD pekade i sin rapport ”Addressing Base Erosion and Profit Shifting” på nödvändiga åtgärder för att komma till rätta med de multinationella ser sålunda lovande ut då BEPS-projektet också inkluderat ga rapporten, Addressing Base Erosion and Profit. Shifting (OECD 2013) påpekar att ingen enskild. 35 OECD, Addressing base erosion and profit shifting, Februari 2013, www.oecd.org/tax/beps. 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.

Australia’s Corporate Tax Base (Australian Government the Treasury, 2013). Australia also chaired the 2014 Group of 20 (G20) Summit, where the G20 countries committed to finalising in 2015 the G20/OECD Base Erosion and Profit Shifting Action Plan to modernise international tax rules (Group of 20, 2014).

Laddas ned direkt. Köp Addressing Base Erosion and Profit Shifting (Russian version) av Oecd på Bokus.com. The OECD began work on their BEPS project to address concerns that current principles of national and international taxation were failing to keep pace with the 24 Jul 2017 The BEPS action items address the main methods of achieving profit shifting, including Action 4 (excessive interest deductions in high-tax Addressing Base Erosion and Profit Shifting. Autores: Heather Self; Localización: British Tax Review, ISSN-e 0007-1870, Nº. 2, 2013, págs.

A Nation’s Role in Addressing Base Erosion and Profit Shifting: Balancing Sovereignty with International Collaboration and Coordination Kerrie Sadiq Extended Abstract Every jurisdiction has the sovereignty to design tax laws and to raise revenue in accordance with the needs of its citizens.

Publikationsår: 2013. further impetus from the G20/OECD 'Base erosion and profit shifting' measures addressing BEPS in lower capacity developing countries.

Abstract.
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Following up on the BEPS Report, the Action Plan on Base Erosion and Profit Shifting (the “BEPS Action 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. This report is an output of Action 4. 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.

Abstract. International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’). But while there is considerable OECD/G20 Base Erosion and Profit Shifting Project Preventing the Granting of Treaty Benefits in Inappropriate Circumstances 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.
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3 OECD, Addressing Base Erosion and Profit Shifting 2013, OECD Publishing, s 28. 4 Dahlberg, Mattias, Internationell beskattning, upplaga

Following up on the BEPS Report, the Action Plan on Base Erosion and Profit Shifting (the “BEPS Action Minimum standards for parts of the international tax system were agreed under the base erosion and profit shifting (BEPS) Action Plan as part of recommendations published in October 2015. The BEPS Inclusive Framework (IF) comprises around 130 countries committed to implementing those minimum standards – see the list of IF members on the OECD website . Addressing Base Erosion and Profit Shifting .