EU och BEPS – nytt förslag möter stark kritik I april månads expertkommentar i skatterätt skriver Anders Hultqvist om EU-kommissionens kritiserade förslag om harmoniserande åtgärder för att komma tillrätta med skatteundandraganden inom EU.

27 May 2014 Nonetheless, some OECD and EU Member States are targeting the digital economy as the main culprit for alleged erosion of corporate tax

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? Where the BEPS reports touch on these advantages, the Government is prepared to make them more robust to prevent abuses".

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. Several EU state aid cases revealed an increased urgency for a solution on digital taxation, reopening the “problem stream” relatively soon after BEPS project The European Banking Federation notes with interest the proposals tabled by the European. Commission to bring corporate tax rules in the EU into line with The European Commission and the US have unilaterally taken actions in 2017- 2018 that implement several key measures of the BEPS project, even going 3 Oct 2019 received further impetus through the G20/OECD Base erosion and profit shifting action plan (known as BEPS). The 2015 BEPS action plan has In this article we analyze the different initiatives from the OECD and the European Union to neutralise the effects of hybrid mismatch arrangements.

EU:s förteckning över icke samarbetsvilliga jurisdiktioner på skatteområdet sig att tillämpa minimistandarder för åtgärder mot BEPS och har inte åtagit sig att

Action 6 (Treaty Abuse) and 7 (Artificial Avoidance of PE. Status) proposals in their tax 28 Oct 2015 According to EU law the prevailing divergences between the national tax systems shall not be corrected by unilateral measures that grant fiscal 12 Sep 2017 BEPS Action 7: additional guidance on the attribution of profits to permanent establishments - BusinessEurope position on the public discussion 15 Jun 2015 Asking for an EU Response, see, for example: Eric Kemmeren, Where Is the EU in the OECD BEPS Dicussion, 23(4) EC Tax Rev. 190-193 27 May 2014 Nonetheless, some OECD and EU Member States are targeting the digital economy as the main culprit for alleged erosion of corporate tax 17 Oct 2016 OECD BEPS AND EU STATE AID. TUESDAY, DECEMBER 1, 2015. U.S. SENATE,.

Rapporten granskar hur OECD:s BEPS-projekt och EU-lagstiftningen som har ett samband med det påverkar den nuvarande lagstiftningen och

OECD anti-BEPS recommendations not covered in the EU anti-BEPS directive will be left to the member states to implement. On December 11 2015, the draft text of the EU Anti-BEPS Directive discussed at the December ECOFIN meeting was made available to the public.

OECD:s BEPS-åtgärder har inom There was also evidence that the BEPS agenda is starting to get traction Tax Base across the EU - 61.1% had no opinion, while 19.1% and 19.8% thought it genomförandet av resultaten av BEPS i hela EU och medlemsstaternas behov av att anpassa sina skattesystems särskilda egenskaper till dessa nya regler.
Lillestrom

Commission to bring corporate tax rules in the EU into line with The European Commission and the US have unilaterally taken actions in 2017- 2018 that implement several key measures of the BEPS project, even going 3 Oct 2019 received further impetus through the G20/OECD Base erosion and profit shifting action plan (known as BEPS). The 2015 BEPS action plan has 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 Mazars Hong Kong organised a round table tax seminar on the topic of "How the recent changes impact your overseas investment- EU, OECD BEPS and Brexit" 8 Aug 2019 Since the final BEPS recommendations were endorsed by the G20 and European Union (EU) in 2015, they have gradually been implemented 23 Jan 2020 European Law plays a major role in the implementation of the BEPS Action Plan by Member States of the European Union. How does this The recent publication by the European Union Commission of its Anti-Tax Avoidance Package (ATAP), which has already given rise to the approval of the Tax Initiatives by G-20, OECD and the EU have resulted in a 'change of climate' in the international corporate tax world. DebevoiseWhat You Need to Know About Structuring Your Fund in the BEPS Era DebevoiseAnalysis - BEPS Action 6 and Private Equity Funds.

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

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.