Search results with tag "Base erosion and profit shifting"
Il Progetto Base Erosion and Profit Shifting (BEPS)
www.senato.itand Profit Shifting6 individuando un piano d’azione, articolato in 15 misure, volto ad analiz-3 OECD (2015), Measuring and Monitoring BEPS, Action 11 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. Le stime OECD sono sostanzialmente coerenti con quelle condotte dal FMI e dall'UNCTAD.
OECD/G20 Base Erosion and Profit Shifting Project …
www.oecd.orgOECD/G20 Base Erosion and Profit. Shifting Project. Explanatory Statement. 2015 Final Reports. OECD/G20 Base Erosion and Profit Shifting Project. Explanatory Statement
OECD/G20 Base Erosion and Profit Shifting Project …
www.oecd.orgrecent years. This has put a strain on the international tax framework, which was designed more than a century ago. The current rules have revealed weaknesses that create opportunities for Base Erosion and Profit Shifting (BEPS), thus requiring a bold move by policy makers to restore confidence in the system and ensure that profits are taxed where
OECD/G20 Base Erosion and Profit Shifting Project Transfer ...
www.chinatax.gov.cnOECD/G20 Base Erosion and Profit Shifting Project Transfer Pricing Documentation and Country‑by‑Country Reporting, Action 13 ‑ 2015 Final Report
Cabinet paper - Base erosion and profit shifting (BEPS ...
taxpolicy.ird.govt.nzOffice of the Minister of Revenue . Cabinet . BASE EROSION AND PROFIT SHIFTING (BEPS) – UPDATE ON THE NEW ZEALAND WORK PROGRAMME . EXECUTIVE SUMMARY
OECD BASE EROSION AND PROFIT SHIFTING PROJECT IN …
www.budget.gov.ieIn July 2013 the OECD launched an Action Plan on Base Erosion and Profit Shifting (BEPS), identifying 15 specific actions to equip governments with the domestic and international instruments to address these challenges.
Corporate Tax Base Erosion and Profit Shifting (BEPS): An ...
fas.orgSeveral policy options for addressing base erosion and profit shifting are briefly discussed. Included in the discussion are the tradeoffs and considerations involved in moving closer to either a pure worldwide tax system or a pure territorial tax system.
OECD/G20 Base Erosion and Profit Shifting Project
www.oecd.orgthe main areas of focus of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, leading to the 2015 BEPS Action 1 Report (the Action 1 Report).1 The Action 1 Report found that the whole economy was digitalising and, as a result, it would be difficult, if …
Action Plan on Base Erosion and Profit Shifting - OECD
www.oecd.orgisbn 978-92-64-20270-2 -:HSTCQE=WUW\UW: 23 2013 33 1 P Action Plan on base Erosion and Profit shifting Contents Chapter 1. Introduction Chapter 2. Background Chapter 3.
Action Plan on Base Erosion and Profit Shifting - OECD
www.oecd.orgisbn 978-92-64-20270-2 -:HSTCQE=WUW\UW: 23 2013 33 1 P Action Plan on base Erosion and Profit shifting Contents Chapter 1. Introduction Chapter 2. Background Chapter 3.
Statement on a Two-Pillar Solution to Address the Tax ...
www.oecd.orgOECD/G20 Base Erosion and Profit Shifting Project . Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy . 8 October 2021 . Introduction . The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a twopillar -
Departmental Interpretation And Practice Notes - No. 39
www.ird.gov.hkas the main focus under Action 1 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project. ... Addressing the Tax Challenges of the Digital Economy , Action 1 – 2015 Final Report. and . Tax Challenges Arising from Digitalisation – Interim Report 2018were issued in October 2015 and March . 2018 respectively. Members of the Inclusive ...
OECD Master File concept and CbC Reporting – international ...
www.roedl.deBEPS Action 13 Transfer Pricing Documentation and Country- by-Country Reporting 6 Following the points of action developed in the context of the BEPS project against Base Erosion and Profit Shifting of multinational enterprises, countries implemented these actions as far as possible via changes in domestic law and
Getting serious about intercompany accounting
www2.deloitte.comof the Base Erosion and Profit Shifting (BEPS) project, developed by the Organisation for Economic Co-operation and Development and the G20. The BEPS project was initiated in 2013 as a way to enable the automatic sharing of company tax information on a country-by-country basis. The final reports were issued in October 2015 and the main
2017 UPDATE TO THE MODEL TAX CONVENTION - OECD
www.oecd.orgBase Erosion and Profit Shifting (the Multilateral Instrument or “MLI”) adopted on 24 November 2016. • The addition of a new Article 29 (Entitlement to Benefits) and related Commentary, which includes in the OECD Model a limitation-on-benefits (LOB) rule (simplified and detailed
Country-by-Country Reporting Though Leadership FAQs
www2.deloitte.compart of the OECD’s Base Erosion and Profit Shifting (BEPS) Action Plan 13. In essence, ... to be released by tax authorities • Final review and filing. How much time will it take to implement a ... develop a project plan and define specifications …
Country by Country Reporting - Handbook on effective tax ...
www.oecd.org1. Action 13 is one of four minimum standards within the Base Erosion and Profit Shifting (BEPS) Action Plan. It requires the ultimate parent entities of large MNE groups to file a Countryby-Country Report (CbC Repor- t) with the tax authority in their residence jurisdiction, containing information (CbCR information) relating to the global
Insights Mind maps - UPSC IAS EXAM PREPARATION - …
www.insightsonindia.comCheck on exemptions like transfer pricing, Base erosion and profit shifting (BEPS) etc Widening of the individual tax payers’ base as suggested by Economic survey. Implementing the recommendations of Tax Administration Reform Commission (TARC) to merge CBDT and CBEC. Use of PAN, simple laws among others to increase tax buoyancy.
OECD releases final transfer pricing guidance on risk and ...
www.ey.comEY OECD BEPS project Stay up-to-date on OECD’s project on Base Erosion and Profit Shifting with EY’s online site containing a comprehensive collection of
Deduction of income tax at source: Royalties
assets.publishing.service.gov.uk1.8 The OECD has recognised this as a problem and, as part of its recent work to counter base erosion and profit shifting (BEPS), has recommended that countries adopt provisions to counter treaty shopping. These can take the form of a provision in the treaty itself or as a domestic law rule, provided that rule follows the principles
Permanent establishments - EY
www.ey.comOrganization for economic cooperation and development (OECD) concern about potential for companies to engage in Base erosion and profit shifting …
Multilateral Convention to Implement Tax Treaty-Related ...
www.oecd.orgMindful that base erosion and profit shifting (hereinafter referred to as “”BEPS) is a pressing issue ... Tax Agreement specifically addressing the residence of companies participating in dual-listed company arrangements. 3. A Party may reserve the right:
Brochure: Two-Pillar Solution to Address the Tax Challenges …
www.oecd.orgThe OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution to address the tax challenges arising from the digitalisation of the economy. The agreed components of each Pillar are described in the following paragraphs. A detailed implementation plan is provided in the Annex. Pillar One Scope
Highlights brochure: Addressing the tax challenges arising ...
www.oecd.orgThe OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution to address the tax challenges arising from the digitalisation of the economy. The agreed key components of each Pillar are described in the following paragraphs.
EXPLANATORY STATEMENT TO THE …
www.oecd.org1 explanatory statement to the multilateral convention to implem ent tax treaty related measures to prevent base erosion and profit shifting
Base Erosion and Profit Shifting (BEPS) - KPMG
assets.kpmg.comTo address base erosion through deductions for interest and . payments economically equivalent to interest, the OECD is proposing that jurisdictions limit net interest deductions to 10 percent to 30 percent ... Base Erosion and Profit Shifting (BEPS) Hybrid mismatch . arrangements. 6.
Base Erosion and Profit Shifting (BEPS) - KPMG
assets.kpmg.comBase erosion and profit shifting (BEPS) refers to tax planning strategies that allow multinationals to take advantage of gaps and mismatches in international tax laws to reduce or shift profits from high tax jurisdictions to low tax jurisdictions and decrease their overall tax burden.
Base Erosion and Profit Shifting [BEPS] Analysis and India ...
www2.deloitte.com04 Introduction For past few years, the Organisation for Economic Co-operation and Development [OECD] and G20 countries have actively worked on base erosion and profit
Base Erosion and Profit Shifting (BEPS) – Recent …
www.bcasonline.orgThe tax base of country is defined as the persons and the profits that a country is permitted to tax. Base erosion refers to the reduction of the companies and amount of
Base Erosion and Profit Shifting (BEPS) - KPMG | US
home.kpmg.comthe Base Erosion and Profit Shifting (BEPS) project. The final package was negotiated by OECD members, the G20 and non-OECD members (including Nigeria) on an equal-footing basis.
Base Erosion and Profit Shifting - BEPS - Home | SECA
www.seca.chAgenda Page a) How come? 1. Base Erosion and Profit Shifting (BEPS) b) Overview on action items c) Impact on a typical asset management structure
Similar queries
Progetto Base Erosion and Profit Shifting BEPS, Profit, Base erosion and profit shifting, OECD, Base erosion and profit, Shifting, Explanatory statement, Recent, BEPS, Base Erosion and Profit Shifting BEPS, Base Erosion and Profit Shifting Project, Project, Action Plan, Departmental Interpretation And Practice Notes, Addressing, Intercompany accounting, Country-by-Country Reporting, Released, Final, Insights Mind maps, Base, OECD releases final transfer pricing guidance, Deduction of income tax at source: Royalties, Permanent establishments, Multilateral, Base erosion, Base Erosion and Profit Shifting [BEPS] Analysis, Base Erosion and Profit Shifting (BEPS) – Recent, Base Erosion and Profit Shifting - BEPS