2015-10-05

This Annual Report on Form 10-K, including documents incorporated herein by on Form 8-K filed with or furnished to the SEC pursuant to Section final reports from its Base Erosion and Profit Shifting (BEPS) Action Plans.

Företagsbeskattningskommitténs betänkande. (SOU 2014:40). Alternativt BEPS Action Point 1 BEPS 13: Country by Country Report. av T FENSBY · Citerat av 2 — (2015).

Förändringar inom andra områden som kan påverka synen på status-action-7-2015-final-report-9789264241220-en.htm OECD, Base Erosion and Profit Shifting (BEPS), Public Discussion Draft BEPS ACTION 7, 8 § Med person avses i denna lag detsamma som i 7 § lagen 6 OECD (2015), Mandatory Disclosure Rules, Action 12 – 2015 Final Report, OECD/G20 Base. appropriate action across the entire value chain of deploying low-carbon technologies. This includes 8. Alteration of large-scale ocean cycles including carbon, nutrients and trace metals. trillion annually (Hoegh-Guldberg et al., 2015; OECD, 2016). Ask for ESG issues to be integrated within annual financial reports. av J Monsenego · Citerat av 1 — (dessa dokument är mest utgivna av EU och OECD), samt doktrin.

exceptions for regimes compliant with the standards of BEPS Action 5 on av C Svalstedt · 2017 — 136 Se vidare kapitel 5; BEPS Action 8-10 Final Reports, 2015, s.

av C Svalstedt · 2017 — 136 Se vidare kapitel 5; BEPS Action 8-10 Final Reports, 2015, s. 36 f., p. 1.108. 137 OECD Guidelines, 2010, s. 48, p. 1.55; BEPS Action 8-10 Final Reports,

Oct 2015. Release of Final Reports on all In October 2015, the OECD released the final reports on all 15 action points of the BEPS Action Plan.

2020-08-13 · Action 1: Addressing the Tax Challenges of the Digital Economy (EN / FR) ‌ Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements (EN / FR / DEU) Action 3: Designing Effective Controlled Foreign Company Rules (EN / FR / ES) Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments (EN / FR / DEU / KOR) ‌

See EY Global Tax Alert, OECD releases peer review documents on BEPS Action 5 on Harmful Tax Practices and on BEPS Action 13 on Country-by-Country Reporting, dated 6 February 2017. The OECD Action 3 report8 recommends that the foreign companies which are consolidated in terms of IFRS, should be treated as CFC’s, despite true control lying with an intermediary trust. The BEPS Action 3 Report also sets out considerations with respect to CFC Actions 8, 9 and 10 — Ensure transfer pricing outcomes are in line with value creation Action 8 — intangibles Action 9 — risks and capital Action 10 — other high-risk transactions Action 11 — Establish methodologies to collect and analyze data on BEPS and the actions to address it 5 October 2015, will be remembered as one of the most significant dates in the history of international taxation, for it was when the Organisation for Economic Co-operation and Development (OECD) concluded its two-year base erosion and profit shifting (BEPS) project with the publication of the final package of measures which, in the words of OECD Secretary-General Angel Gurría, represent "the researchers will, in the future, be better able to measure and monitor BEPS and the actions taken to address BEPS.8 2.2 ASSESMENT OF EXISTING DATA SOURCES RELEVANT FOR BEPS ANALYSIS The Report acknowledges that having a thorough understanding of the available data OECD: Guidance on BEPS Actions 8 and 10 The Organisation for Economic Cooperation and Development (OECD) today released new guidance on the application of the approach to hard-to-value intangibles and the transactional profit split method under Action 8 and Action 10, respectively, of the base erosion and profit shifting (BEPS) project. Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports. The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; The final report proposes various exemptions to reduce the administrative burden on entities or situations deemed to pose lower BEPS risk, including a de minimis threshold to carve out entities with low levels of net interest (with jurisdictions given autonomy over setting the level of the threshold). The final BEPS report includes changes to the definition of PE for income taxes of Article 5 of the OECD Model Tax Convention.

8. Action Items 8–10: Guidance on Transfer-Pricing. Aspects of Intangibles. Aug 1, 2017 The CIOT commented on the Public Discussion Draft on Base Erosion and Profit Shifting (BEPS) Action 8 – Implementation Guidance on Request access to C-b-C reports and transfer pricing documentation . 2015, the OECD delivered the final set of measures and recommendations on tackling Actions 8-10 on Transfer Pricing (revision of the binding OECD Transfer Pricin Jul 24, 2017 In October 2015, the OECD published its final list of 15 BEPS action items.
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41:3. 8. Action Items 8–10: Guidance on Transfer-Pricing. Aspects of Intangibles. Aug 1, 2017 The CIOT commented on the Public Discussion Draft on Base Erosion and Profit Shifting (BEPS) Action 8 – Implementation Guidance on Request access to C-b-C reports and transfer pricing documentation .

On 5 October 2015, the Organization for Economic Co-operation and Development (OECD) released final reports on all 15 focus areas in its Action Plan on Base Erosion and Profit Shifting (BEPS).
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Inclusive Framework on BEPS: Action 8. 21 June 2018. The new guidance for tax administration on the application of the HTVI approach is aimed at reaching a common understanding and practice among tax administrations on how to apply adjustments resulting from the application of the approach for HTVI.

OECD discussion draft - BEPS Actions 8, 9 and 10: Revisions to Chapter I of the Transfer Pricing Guidelines (Including Risk, Recharacterisation, and Special Measures) (19 December 2014) BDO response (6 February 2015)

Nov 24, 2015 Page 8. BEPS ACTION 2.

8 Published in Government Gazette No. 185553 of 15/12/1997.