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av F Ytterberg · 2014 — Uppsatsen fokuserar på de områden gällande definitionen som OECD och G20 OECD, Action Plan on Base Erosion and Profit Shifting, 19/07/2014, Action 12  Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD För att motverka att de olika nationella lagstiftningarna, i ett internationellt sammanhang, öppnar för skatteplanering föreslår OECD en ”Adressing Base Erosion and Profit Shifting”. OECD. 12 februari 2013. ”BEPS Action Plan”. http://www.oecd.org/tax/mandatory-disclosure-rules-action-12-2015-final-report-9789264241442-en.htm. (Action 12 förstås (liksom de andra  Förslaget som bygger på OECD:s Beps-projekt action 12, är det senaste i en rad åtgärder som EU vidtar för att förhindra företagens skatteundandragande.

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Sept 2014. Release of interim reports on Action Points 1, 2, 5, 6, 8 BEPS Action 12 provides recommendations for the design of rules to require taxpayers and advisors to disclose aggressive tax planning arrangements. These recommendations seek a balance between the need for early information on aggressive tax planning schemes with a requirement that disclosure is appropriately targeted, enforceable and avoids placing undue compliance burden on taxpayers. BEPS Action 12 is about sharing information from enterprises to tax administrations and also between tax administrations. Transparency and information sharing increases knowledge of best practices and BEPS risks in those countries and over time the effectiveness of Mandatory Disclosure Rules is likely to increase. Se hela listan på skatteverket.se BEPS Actions implementation by country Action 12 – Disclosure of aggressive tax planning On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project. The Som vi skrivit i tidigare TaxNews presenterade OECD igår, den 5 oktober 2015, sina slutrapporter avseende de femton åtgärder (actions) som identifierats inom ramen för det s k BEPS-projektet.

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22 May 2019 Base erosion and profit shifting (BEPS) refers to the tax planning strategies on BEPS and the actions to address it; Action 12: Require taxpayers to disclose The legislation to give effect to BEPS Action 2, Treasur of developing countries to the G20/OECD Action. Plan on Base Erosion See www.un.org/esa/ffd/wp-content/uploads/2015/01/10STM_CRP12_.

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July 2013. Release of 15 Action Plans to Address BEPS. 2016 Onwards. Implementation, Monitoring and further work. July – August 2014. Release of Report on Impact of BEPS in Low Income Countries. Sept 2014.

Action 13: OECD 2015 Final Report on Action Plan. BEPS. Base Erosion and Profit Shifting. CbCR. Country by   The BEPS Monitoring Group A group established to monitor the BEPS Action Plan for the reform of taxation of transnational corporations. Address It; Action Plan 12: Require Taxpayers to Disclose Their Aggressive Tax tax avoidance, such as those in the OECD 15 Point BEPS Action Plan.
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Action to fight corporate tax avoidance has been deemed necessary in the OECD forum has and received further impetus through the G20/OECD Base e rosion and p rofit shifting action plan (known as BEPS). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes. 2017-03-09 · Moreover, it enables them to measure the impact of efforts to prevent BEPS. Back to top… Action 12: Require taxpayers to disclose their aggressive tax planning arrangements. The goal of Action 12 is to develop recommendations regarding the design of mandatory disclosure rules for aggressive tax planning arrangements.

1 -Must be filed within 12 months following the fiscal year-end.-Language and submission requirements have not been determined yet. -It has not been determined yet if entities can act as a surrogate. BEPS action 12 (Mandatory Disclosure Rules): Compatibility with fundamental freedoms in the Brazilian constitution and fundamental freedoms in European Union Law. de Prince Rasi, Beatriz .
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Implementering av BEPS. Tonie Persson & Elin Cartne 20

-Must be filed within 12 months following the fiscal year-end.