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Substance in tax structuring: Webinar Evenemang DLA

konsekvenser både för EU-medlemsstater och OECD:s BEPS-projekt. 1.2 Syfte och grundläggande frågeställning Huvudsyftet med den här uppsatsen är att utreda om OECD:s föreslagna LoB-klausul i BEPS Action 6 är förenlig med de grundläggande friheterna inom EU. Inom ramen för Vad är BEPS och vad innebär det för Sverige? Sedan början av 2000-talet har bolagsbeskattningen diskuterats allt mer såväl nationellt som internationellt. Den största förändringen i internatio-nell beskattning av bolag på över 50 år genomförs nu.

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. The mutual agreement procedure (MAP) remains the most utilised and best way of eliminating double taxation. Perfecting the efficient operation of MAPs through various instruments has been of interest to the OECD and the EU for over two decades. Post BEPS, the incidence of double taxation is rising and the number of MAPs are continuing to increase. Академия BEPS, Almere-Buiten, Flevoland, Netherlands. 724 likes · 1 talking about this.

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In the light of all above, the tax avoidance concept under primary EU law and BEPS action 6 may fundamentally differ, where the latter does not focus only on the ―wholly artificial arrangements‖.14 New rules on tax dispute resolution apply since 1 July 2019. 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.

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In 2016 the EU started a process to list corporate tax havens based on three sets of criteria: transparency, fair taxation and the implementation of anti-BEPS BEPS & EU LAW. Dr Tom O' BEPS – BASE EROSION & PROFIT SHIFTING Analyse Data on BEPS. Disclose Aggressive. Tax Planning. Arrangements. 11 Sciendo provides publishing services and solutions to academic and professional organizations and individual authors. We publish journals, books, conference DebevoiseWhat You Need to Know About Structuring Your Fund in the BEPS Era DebevoiseAnalysis - BEPS Action 6 and Private Equity Funds. 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: 8 Jan 2019 ATAD and BEPS: In 2016, the European Union adopted the Anti-Tax Avoidance Directive ("ATAD") to combat "aggressive tax planning" as part 30 Sep 2016 recommending EU member states implement the BEPS.

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11/02/2020 – Today, the OECD released the report Transfer Pricing Guidance on Financial Transactions: Inclusive Framework on BEPS: Actions 4, 8-10.. Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari Målet med reglerna är att medlemsstaterna, inklusive kommuner och regioner inte snedvrider konkurrensen på EU:s inre marknad. Vad är statsstöd?Visa. The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes.

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Base Erosion and Profit Shifting – Wikipedia

2016-02-24 In this context, this article describes and compares the OECD and EU initiatives to combat BEPS and investigates if the measures are in line with its aim and purpose. A second part reflects the current trends regarding disclosure mechanisms, such as Country-by-Country Reporting, Mandatory Disclosure and the Ultimate Beneficial Owner Register. The OECD BEPS Action Plan publication series looks at how BEPS-related tax policy is evolving across the European, Americas and Asia Pacific regions in response to recommendations from the OECD. Since its initial launch in 2014, this three part series has been updated annually to reflect the final OECD recommendations that came out in October 2015, and the ways in which countries are responding.

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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. 2018-05-01 Last October, OECD countries agreed on measures to limit tax base erosion and profit shifting (BEPS).

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The Base Erosion and Profit Shifting (BEPS) project – a brief introduction 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: - A proposal for an Anti-Tax Avoidance Directives (ATADs) Following various tax avoidance scandals which came to light after the economic crises of 2008 many actions were taken the combat Base Erosion and Profit Shifting (BEPS) and various Directives were issued to increase tax transparency. The amended EU parent-subsidiary directive applies and is implemented into domestic law. Estonia will deny a tax exemption for dividends if the dividends are deductible at the level of the payer. As an EU member state, Estonia is subject to the two EU anti-tax avoidance directives (ATAD and ATAD 2) and, therefore, is European countries face many issues that the BEPS project was intended to address.

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.