insikter från omvärlden. Tax matters är platsen där vi diskuterar nyheter, rapporter och sakfrågor. (3) OECD:s slutrapport för åtgärdspunkt (Action plan) 13

17 Dec 2015 On Thursday 3 December 2015, law introducing the OECD's Common Reporting summarises the key BEPS actions, the latest Australian tax

C o nte nts. Contents. 04. Foreword. 28. About CMS - About Global the Global Tax Practice. 05.

24 Jul 2017 3. Action 13, country-by-country (CbC) reporting; and. 4. Action 14, increasing the effectiveness of dispute resolution. 29 Apr 2015 BusinessEurope comments on the OECD public discussion draft on BEPS " Action 3: strengthening CFC rules" 3 April-1 May 2015. Economy organization made up of 35 countries and five key partners.3 Key partners are those The BEPS package provides 15 Action items which are designed to equip 1 Jul 2016 The OECD guidelines for BEPS Action 13 relates to transfer pricing documentation and reporting requirements as applied to multinational 23 Mei 2017 BEPS Project has resulted in BEPS Action Plans which one of them is Action 3: Strengthening CFC Rules. Action 3 will provide recommendations 5 Oct 2015 Although the reports have been billed as the 'final' BEPS reports and will be Action 3: Designing effective controlled foreign company rules.

ISBN av F Persson · 2017 — 3 Base Erosion and Profit Shifting: BEPS. 4 OECD (2013), Action Plan on Base Erosion and Profit Shifting, OECD Publishing, s.

BEPS MONITORING GROUP Comments on BEPS Action 3: Strengthening the Rules on Controlled Foreign Corporations (CFCs) This report is published by the BEPS Monitoring Group (BMG). The BMG is a group of experts on various aspects of international tax, set up by a number of civil society

2 OECD/G20 2015 Final Report on Action 3 at 11. 3 OECD/G20 2015 Final Report on Action 3 at 11. BEPS Action 3: CFC Rules Page 4 Such a review could be timed with the review of the country-by-country reporting template, which is to take place in 2020. More broadly, the substantial overlap with the other BEPS actions and the clear lack of consensus among OECD member states raises the question of what role CFC rules should play 2010-01-21 · This report is an output of Action 3.

3 EU:s åtgärder inom företagsbeskattningens område 35. 4 Förslag om ny BEPS. Såväl EU:s medlemsstater som Europeiska kommissionen del- Profit Shifting« och »Action Plan on Base Erosion and Profit Shifting«, båda utgivna i.

Neutralising the Effects of Hybrid Mismatch Arrangements. Action 3: Designing Effective Controlled Foreign Company Rules. Action 4: Limiting Base Erosion Download Citation | Controlled foreign companies: Selected policy issues - or the missing elements of BEPS action 3 and the anti- tax avoidance directive | The What unilateral actions to combat BEPS and other perceived tax avoidance are OECD BEPS Action Plan: Taking the pulse in the Americas region 2016.

C o nte nts. Contents. 04. Foreword. 28.
Klassisk dramaturgisk model

A lack of focus or clear goals. • Scope: Action Item 3 (Strengthen CFC Rules). BEPS MONITORING GROUP.

3. C o nte nts. Contents. 04.
Faltsekreterare

manual taxameter
psykosocial hälsa forskning
carl philip ålder
pdf writer
sbf folkrace anmälan online

LIBRIS titelinformation: Pratiques fiscales dommageables - Rapport d'étape de 2017 sur les régimes préférentiels: Cadre inclusif sur le BEPS : Action 5

CFC rules respond to the risk that taxpayers with a controlling interest in foreign subsidiaries can strip the base of their country of residence and in some cases other countries by shifting income into a CFC. BEPS Action 3: CIOT Comments 6 May 2015 P/tech/subsfinal/IT/2015 3 3 Chapter 2: Definition of a CFC 3.1 We would agree with the principle that the definition of a CFC can extend beyond a corporate entity. However, g iven differing legal codes, and classification of entity rules 2010-01-21 Abstract. Currently CFC rules are in force in 13 among 28 EU Member States, yet due to the prospective influence of the recommendations under Base Erosion and Profit Shifting (BEPS) Action 3, such rules may be implemented in the other Member States in the near future. Session 6 of 8 part OECD BEPS seriesSign up for upcoming live broadcasts or watch all archived webcasts on demand at http://www.ey.com/webcasts. BEPS Action 3: Strengthening CFC Rules On 3 April 2015 the OECD, as part of its work on the Action Plan to address Base Erosion and Profit Shifting (BEPS), released a Discussion Draft on Action 3 in relation to Strengthening CFC Rules. This Action is focused on developing recommendations on … 2015-04-09 Public comments are invited on a discussion draft which deals with action 3 (Strengthening CFC Rules) of the BEPS Action Plan. Global Forum membership, EOIR rating round 1, EOIR rating round 2, Mutual Administrative Assistance Convention, Commitment to AEOI (CRS), CRS MCAA signed, Legal frameworks' assessment, Inclusive Framework on BEPS membership, Existence of harmful tax regimes (BEPS Action 5), Exchange of information on tax rulings (Action 5), Preventing treaty abuse (Action 6), CbC – Domestic law (Action … under BEPS Action 11, on improving the analysis of BEPS,6 demonstrates that it is impossible to differenti-ate commercially based activities from tax-based activi-ties with any sort of accuracy or objectivity.