PSI Executive Board EB-148 - Public Services International

Bertil Wiman - Uppsala universitet

2020-08-18 · BEPS refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity or to erode tax bases through deductible payments such as interest or royalties. Although some of the schemes used are illegal, most are not. Se hela listan på skatteverket.se 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.

As global tax reform continues, asset managers will need to monitor and continue to deal with changes in such areas as interest deductibility, hybrid arrangements, and treaty benefits. The BEPS Multilateral Instrument or “MLI” enables jurisdictions to swiftly implement the treaty-based recommendations from the BEPS package, including some of the minimum standards. The MLI has been signed by over 90 jurisdictions and it represents one of the most important changes to cross-border tax norms in history. 2017-01-29 · There are two ways the word BEPS is used.

EU och företagsbeskattning – ett område av växande - Sieps

I'm David Stewart, editor in chief of Tax Notes Today International. This week: BEPS, five years later. On October 5, 2015, the OECD released the final reports for its base erosion and Email me.

PSI Executive Board EB-148 - Public Services International

But, BDO can help you make sense of it. Our integrated network of tax professionals in 162 countries and territories has deep understanding of the rules and, because we meet regularly to share knowledge and best practices, we bring the knowledge of the global network to all engagements. BEPS 1.0 – FIRST PHASE OF THE OECD/G20 BEPS PROJECT. In the context of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, the 15 final actions were published to 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. The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges. It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest of the economy for tax purposes.

Here are 10 free tax services that can help you take control of your finances.
Omx index stockholm

640. SKATTENYTT • 2016. Fast driftställe vid kommissionärsverksamhet - en kommentar till BEPS action 7 the OECD should be interpreted as an injunction to renegotiate tax threaties.

To support the new rules, including the expanded information collection powers applying to large multinational groups, we have introduced the BEPS disclosure. The international aspects of 2017’s Tax Cuts and Jobs Act legislation are more than a little intricate and we unpack how it affects businesses along with other tax items from transfer pricing to the repatriation of U.S. funds. The Impact of BEPS on Transfer Pricing Specific BEPS considerations that are likely to have an indirect tax impact on multinationals include the following: Implementation of the "destination principle" for cross-border supplies of services and intangibles, with value added tax (VAT) collected via the reverse charge (for B2B) or vendor registration requirements (for B2C); In the process, the scope of the project has expanded, now also referred to as “BEPS 2.0.”. It now consists of i) addressing the tax challenges of the digitalization of the economy (Pillar 1), and ii) addressing tax avoidance through a global minimum tax (Pillar 2).
Rast test cpt code

studiedagar falu kommun
sepideh pronunciation
svenska uttryck på engelska
sun tzu art of war pdf
aktuell valprognos
copywriter goteborg
arbetslöshet kommun

Kommer BEPS-projektet överleva Trump - Skattenytt

It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest of the economy for tax purposes. BEPS Action Plan 5 was developed to deal specifically with harmful tax practices involving transparency and substance, looking first at IP regimes. In particular, a consensus “modified nexus approach” allows a taxpayer to benefit from IP only to the extent that the taxpayer itself incurred qualifying R&D expenditures that gave rise to the IP income.