BEPS står för Base Erosion and Profit Shifting. Syftet med BEPS är att begränsa skatteplanering som urholkar skattebasen eller Action 11 – BEPS-analys.

internationella samarbetet ”BEPS-projektet”, drivet av G20/OECD. Hybrid Mismatch Arrangements”) samt BEPS Action 4 (”Limiting Base Erosion 11(12). Detta förhållande, som handlar om internationell skattekonkurrens

“Exigir a los contribuyentes que revelen sus mecanismos de planificación fiscal agresiva”, There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. Our comments build on our previous submission for the consultation under BEPS Action 11 in September 2014, in which we already highlighted data problems and provided literature references. In the response below, we are not commenting on all methodological details, for example about the treatment of outliers.

Action 11 beps

KPMG:s kommentar. Rekommendationerna i Action 11 följer, som vi förväntat oss, tidigare utkast Action 11: BEPS Data Analysis. Establishes the synchronization of data collection, which indicators to look to, and methodologies to analyze data. Action 12: Disclosure of Aggressive Tax Planning. Recommends mandatory disclosure of aggressive tax planning to increase transparency. Action 13: Transfer Pricing Documentation (minimum standard) BEPS – Action 11 Improving the analysis of BEPS A 16 de abril de 2015, a OCDE publicou o relatório preliminar relativo à Ação 11 do BEPS – Establish methodologies to collect and analyse data on BEPS and the actions to address it, cujo enfoque é a análise dos dados atualmente disponíveis em matéria de erosão Action 13 Country-by-Country Reporting Minimum Standard. Under BEPS Action 13, all large multinational enterprises (MNEs) are required to prepare a country-by-country (CbC) report with aggregate data on the global allocation of income, profit, taxes paid and economic activity among tax jurisdictions in which it operates.

taxBaddy: Action 11 Measuring and monitoring BEPS. Develop recommendations regarding indicators of the scale and economic impact of BEPS and ensure that tools are available to monitor and evaluate the effectiveness and economic impact of the actions taken to address BEPS on an ongoing basis.

av CJ Söderström · 2016 — 11. 1.3 Avgränsningar. 11.

av S Roos · Citerat av 1 — supply chain guidelines: vision and ecodesign action list. Sandra Roos, Mikael 11. 1.5 what does the textile industry need to do? What is the role of the textile Best Available Techniques and Best Environmental Practices (BAT/BEP). (Vol.

PROFIT SHIFTING (BEPS) IN SOUTH AFRICA* SUMMARY OF DTC REPORT ON ACTION 11: MEASURING AND MONITORING BEPS It is commonly accepted that multinationals engage in activities that are intended to shift profits from jurisdictions where they do business to low tax jurisdictions and thereby erode tax bases of their residence or source countries. Action 11 — Collecting and analyzing data on BEPS.

BEPS ACTION 11 - OECD.org Oct 7, 2014 - Robillard, Robert BEPS ACTION 11: Establish methodologies to collect and analyse data on BEPS and the actions to address it 7 October 2014 BEPS Action 11 Discussion Draft: Improving the Analysis of BEPS Michael Devereux Oxford University Centre for Business Taxation In my view the single most important factor hindering meaningful statistical analysis of BEPS is the lack of suitable data. The Discussion Draft does an … BEPS Action Plan: Action 15 - A multilateral instrument It may take some while for the impact of these recommendations to be fully applied in practice, but the BEPS Project and related developments are constantly leading to the need for business to take action (in some cases, urgent action) both to comply with new requirements and to consider the ways in which they do business in different On April 16, 2015, OECD released a discussion draft under the BEPS (Base Erosion and Profit Shifting) project, more specifically concerning Action 11 (Establish methodologies to collect and analyze data on BEPS and the actions to address it). Action 11 of the BEPS Action Plan focuses on developi • Action 11 (Late March 2015) • Action 12 (Late March 2015) • Action 3 (Early April 2015) • Actions 8-10 – Intangibles, Hard to Value Intangibles, and Cost Contribution Arrangements (Early April 2015) Upcoming Discussion Drafts 46 47. This thesis provides an overview of methodologies to measure the economic scale and impact of BEPS, indicators of tax avoidance identified and data sources used in the years 2010-2015 in a selection of scientific literature. The findings of the study are compared to the findings and recommendations stated by the OECD in the Final Report on Action 11 of the BEPS Action Plan.
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1 Europe: BEPS Action 13 Implementation Belgium CbCR/MF/LF Iceland CbCR Finland CbCR/MF/LF Bulgaria Greece Norway CbCR MF/LF Denmark BEPS Action 13: Country implementation summary (1) Dates provided as an example for an entity with December 31st fiscal year end. (2) If a CbyC effective date is listed and filing date is BLANK, please see the Country Detail tab to determine the first filing deadline. On September 17, 2014, TEI responded to the OECD’s request for input under Action 11 of its base erosion and profit shifting (BEPS) project, Establish methodologies to collect and analyse data on BEPS and the actions to address it. October 11, 2019.

While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses Measuring and Monitoring BEPS, Action 11 - 2015 Final Report There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. Action 11 Measuring and monitoring BEPS Develop recommendations regarding indicators of the scale and economic impact of BEPS and ensure that tools are available to monitor and evaluate the effectiveness and economic impact of the actions taken to address BEPS on an ongoing basis. On September 17, 2014, TEI responded to the OECD’s request for input under Action 11 of its base erosion and profit shifting (BEPS) project, Establish methodologies to collect and analyse data on BEPS and the actions to address it.
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Köp boken Measuring and monitoring BEPS av Organisation for Economic Co-Operation and Development (ISBN Undertitel Action 11 - 2015 final report.

11. 13 §3.