13 Mar 2016 On 19 February 2016, the Netherlands Presidency of the Council of the European Union (the Dutch Presidency) issued a note on “BEPS:

and Financial Affairs Council of the EU on 12 July 2016, aims to provide a minimum level of protection for the internal market and ensure a harmonized and coordinated approach in the EU to the implementation of some of the recommendations under the OECD BEPS project. The ATAD provides for the minimum

4. 1.3 OECD och det Multilaterala Instrumentet. 4. 1.4 EU och The Anti Tax Avoidance Directive. 5. 1.5 Rättsliga frågor Pris: 259 kr.

Recommendations made in BEPS reports range from minimum standards 2018-04-12 · What was once only true for the most populated EU countries will soon become the norm across the whole EU. BEPS reports the laws that seek to stop tax evasion through the use of foreign companies. Initially designed to help hinder the transfer of profits from large groups, CFC rules (Controlled Foreign Entities) could also have a significant impact on small businesses. Vad innebär BEPS? BEPS står för den engelska förkortningen Base Erosion and Profit Shifting. BEPS kommer att innebära ett större uttag av bolagsskatter och en omfördelning av beskattningsunderlaget mellan olika länder. Internationellt sett har BEPS varit det mest omdiskuterade projektet på skatteområdet de senaste åren.

Cécile Brokelind, 2017 Apr 20, EU Law and the Building of Global Supranational Tax Law: EU BEPS and State Aid. Dennis, W. (ed.). Amsterdam: IBFD, p. 1-20 20

4. BEPS FRAMTID EU och BEPS – nytt förslag möter stark kritik Inledning Den 28 januari 2016 skickade EU-kommissionen ut ett förslag EU-kommissionen har idag i OECDs BEPS-kampanjs efterföljd presenterat sitt bidrag i kampen mot kringgåendet av bolagbeskattningen. Rättvis beskattning: OECD (BEPS 5): Motverkande av skadlig BEPS-projektet.

February 6, 2019 The European Union's response to the OECD BEPS project, the Anti-Avoidance Directive (ATAD I) has brought about extensive changes to the corporate tax regimes of EU member states effective January 1, 2019, with additional measures coming down the track. The Base Erosion and Profit Shifting (BEPS) project – a brief introduction

They are laid down in Council Directive 2017/1852 of 10 October 2017 and bring a significant improvement to resolving tax disputes, as they ensure that businesses and citizens can resolve disputes related to the interpretation and application of tax treaties more swiftly and effectively. 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 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).

15148/15). These conclusions provided the basis for further work by the Council in the area of BEPS in 2016 and endorsed a new Work Package for the Code of Conduct Group. EU-kommissionen presenterade igår, den 28 januari 2016, ett digert paket med flera förslag på nationell lagstiftning och andra åtgärder som på olika sätt avser att motverka multinationella företags skatteplanering inom EU och globalt. Paketet lanseras under benämningen "Anti-Tax Avoidance Package" (ATAP). Base Erosion and Profit Shifting Project (BEPS) Updates. Updates from Europe.
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The ATAD provides for the minimum 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").

15150/15), and on the future of the Code of Conduct (CoC) on business taxation (doc.
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as BEPS). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes. 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

Part of OECD and fully endorsing BEPS initiatives. Non-OECD Members partially endorsing BEPS initiatives, and ‘cherry-picking’ 2020-01-30 · The BEPS project motivated the adoption of several anti-tax avoidance measures, such as controlled foreign corporation (CFC) rules, patent box nexus rules, thin-capitalization rules, transfer pricing regulations, and cross-country reporting requirements. BEPS and the EU - Keep Calm and Carry On! 1. Private Equity Forum 11 November 2014 www.pwc.lu 2. PwC BEPS and the EU – Keep Calm and Carry On! David Roach, Tax Expert, PwC Luxembourg 2 11 November 2014 PE Forum 3.