Many of the measures included in the package generally are consistent with the OECD's BEPS recommendations, and, in fact, one of the package's goals is to ensure implementation of those recommendations within the EU in a consistent and coordinated manner.

Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari

The problems within the EU is basically the same as internationally, the supranational project collides with national sovereignty in terms of taxation law. It is uncertain whether the risks, caused by major legal as well as political differences between jurisdictions, is porportionate to the benefits of the BEPS project. Paketet innehåller sju delar men de tre kanske mest intressanta delarna för multinationella företag beskrivs kort nedan och bygger i mångt och mycket på det arbete som OECD gjort inom ramen för BEPS-projektet. EU-kommissionen uttalar också uttryckligen att ett syfte med ATAP är att säkerställa att BEPS-förslagen faktiskt införs av EU:s medlemsländer och att detta görs på ett harmoniserat och effektivt sätt. The departure of the U.S. and EU Commission from the OECD BEPS project is attributed to frustrations with the rise in intellectual property (or IP), as a key BEPS tool to create intangible assets, which are then turned into royalty payment BEPS schemes (double Irish), and/or capital allowance BEPS schemes (capital allowances for intangibles). Following the completion of the OECD BEPS project, MNCs need to have a heightened sensitivity in relation to their cross-border structures, both as regards to the impact of the EU anti-tax avoidance directives ("ATAD I and II"), and the adoption of the OECD's Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (the "MLI"). Base Erosion and Profit Shifting (BEPS), som innebär att vinster flyttas till stater med lägre skatter och kostnader till stater med högre skatter.4 En av de största orsakerna till BEPS som OECD har identifierat är så kallad treaty shopping där företag utnyttjar EU-kommissionen har idag i OECDs BEPS-kampanjs efterföljd presenterat sitt bidrag i kampen mot kringgåendet av bolagbeskattningen.

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Denna artikel bifogades Skattenytt på Trumps installationsdag den 20 januari 2017. The trepidation is exemplified by the very low adjustments the EU Commission found, after its nearly year of investigation. The adjustments are enough to be noticed by the EU state authorities and the companies, but de minimis in the context of corporate annual profits, corporate profit accumulation over time (e.g. perpetual deferral), corporate tax reserves, and de minimis in the context of BEPS from EU perspective . General political support & institutional involvement . One major conceptual disagreement (CCCTB) Awaiting Commission’s . Action Plan on Corporate Taxation “… ideas for integrating new OECD/G20 actions to combat base erosion and profit shifting (BEPS) at EU level” Potential EU law constraints?

The trepidation is exemplified by the very low adjustments the EU Commission found, after its nearly year of investigation. The adjustments are enough to be noticed by the EU state authorities and the companies, but de minimis in the context of corporate annual profits, corporate profit accumulation over time (e.g. perpetual deferral), corporate tax reserves, and de minimis in the context of BEPS from EU perspective .

EU och BEPS – nytt förslag möter stark kritik Inledning Den 28 januari 2016 skickade EU-kommissionen ut ett förslag

Prof. Krister Andersson (Confederation of Swedish Enterprise/ BEPS. Såväl EU:s medlemsstater som Europeiska kommissionen del- tar i BEPS-projektet. Sverige deltar aktivt i arbetet.

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

How has the EU responded to BEPS? Based on the OECD’s BEPS recommendations, the EU Anti-Tax Avoidance Package (ATAP) aims to ensure that member states take a co-ordinated stance both in the implementation of the BEPS project and against tax avoidance. ATAP is structured around the following 4 elements: EU moves forward on BEPS Over the past few years, the EC has consulted on and proposed new legislation and guidance in areas that overlap with the OECD’s Action Plan items. As detailed in the table at the end of this section, steps taken by the EU already include: — applying EU st ate aid provisions from the Treaty on the The BEPS developments tracker allows users to browse and filter BEPS developments by date, geographical location and related BEPS Action. The EU has sought to lead by example, using the BEPS standards as the basis on which to create a solid, legal framework for Member States. What is the scale of tax evasion and avoidance in the EU? Tax evasion and avoidance are notoriously difficult to quantify, due to their nature and the lack of national data.

EU arbetar för närvarande bl a för ökat automatiskt informationsutbyte av förhandsbesked (rulings) och Sverige omfattas av detta arbete, som är mer omfattande än BEPS action 5. EU har även arbetat med nya regler kring hybrider och skatteflykt vilket har föranlett förändringar i vår svenska lagstiftning, som riksdagen beslutade om den 3 december i år och träder i kraft redan den 1 januari 2016. 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 developed in 2013 to address these concerns Diese neuen politischen Ziele wurden im Rahmen der Initiative der Organisation für wirtschaftliche Zusammenarbeit und Entwicklung (OECD) zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung (Base Erosion and Profit Shifting — BEPS) in konkrete Handlungsempfehlungen umgesetzt. The problems within the EU is basically the same as internationally, the supranational project collides with national sovereignty in terms of taxation law. It is uncertain whether the risks, caused by major legal as well as political differences between jurisdictions, is porportionate to the benefits of the BEPS project.
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724 likes · 1 talking about this. Лучшие материалы группы Radio BEPS по вопросам деофшоризации и плана BEPS Información del artículo Aggressive tax planning in EU law and in the light of BEPS:: the EC recommendation on aggressive tax planning and BEPS actions 2 Información del libro The External Tax Strategy of the EU in a Post-BEPS Environment. On top of the EU-led BEPS implementation, the European Commission (EC) has publicly committed to continue scrutinizing tax rulings that might constitute illegal 16 Dec 2020 Insurance Europe has published its response to a consultation conducted by the Organisation for Economic Cooperation and Development require strong coordination, including the EU's implementation of the OECD/G20 BEPS and promoting tax good governance principles in the relationship with View The EU Anti Tax Avoidance Package: Moving Ahead of BEPS? by Ana Paula Dourado - Intertax.

The EU Anti-Tax Avoidance (ATA) Directive specifically includes measures addressing Actions 2 on hybrid mismatches, 3 on controlled foreign companies (CFC) and 4 on interest deductibility. BEPS Actions implementation by country Action 2 – Hybrids On 5 October 2015, These measures likely will be amended once the EU 31 December 2019 March 2017 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.
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av M Dahlberg · 2019 — OECD och G20-gruppen arbetar med detta inom ramen för BEPS-projektet. EU:s skatteflyktsdirektiv, som trädde i kraft år 2019 är i hög grad ett resultat av det

India. Hong Kong. Singapore . Part of OECD and fully endorsing BEPS initiatives.

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In this article we analyze the different initiatives from the OECD and the European Union to neutralise the effects of hybrid mismatch arrangements. The first part

EU Directive proposals would widen public country -by-country reporting. March 11, 2021 . In brief The EU Member States’ negotiating mandate on public country -by-country reporting (public CbCR) was established under the Portuguese Presidency of the Council on the basis of its compromise draft Adopting BEPS in the EU: The Impact of the EC’s Anti Tax Avoidance Package By Stephanie Robinson, J.D., and Michael Plowgian, J.D., Washington EU Primary Law and CFC Rules • OECD BEPS (Action 3, p. 17-18).