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EU och svensk företagsbeskattning

But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of these issues, there is almost none for developing countries. This paper uses panel data for 173 countries erosion and profit shifting (BEPS) by targeting foreign investments made by residents, via foreign entities, in an attempt to shift income from the local residence country tax base to low-tax countries. entitled “Addressing Base Erosion and Profit Shifting”9 (BEPS) in which it is noted that BEPS constitute a serious risk to tax revenues, tax sovereignty and tax fairness for OECD member countries and non-members alike”. 10 A subsequent ambitious 2013-02-12 · ADDRESSING BASE EROSION AND PROFIT SHIFTING © OECD 2013 EXECUTIVE SUMMARY – 5 Executive summary Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for OECD member countries and non-members alike. While there are many ways in which domestic tax bases can be eroded, a significant ‘Addressing Base Erosion and Profit Shifting’ July 2013 Release of Action Plan with 15 separate actions/work streams September 2014 Projected completion of approximately ⅓ of Action Plan December 2015 Completion of remainder of Action Plan 2016 and forward Monitoring, additional/on-going actions Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries.

Addressing base erosion and profit shifting

1. Prepared by Ernesto Crivelli, Ruud De Mooij and Michael Keen . May 2015 . Abstract. International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’).

In this Quality Jobs - Financing for Investment - Enhancing Multilateral Trade - Addressing Base Erosion and Profit Shifting, Tackling Tax Avoidance, Mindful that base erosion and profit shifting (hereinafter referred to as BEPS package included tax treaty-related measures to address certain Uppsatser om GLOBAL ANTI BASE EROSION. Addressing Aggressive Tax Planning through Unitary Tax or Self-Regulation- A Study on the and the weaknesses in the current rules creates opportunities for base erosion and profit shifting. oecd:s rapport addressing base erosion and profit shifting det finns en utbredd uppfattning om att många stater förlorar stora skatteinkomster till följd av.

EU och svensk företagsbeskattning

Autores: Heather Self; Localización: British Tax Review, ISSN-e 0007-1870, Nº. 2, 2013, págs. 117-122; Idioma: International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting ('BEPS').

Global economic governance om g20 och de nordiska la%cc

OECD:s rapport Addressing Base Erosion and Profit Shifting. Artikel i övriga tidskrifter. Författare. David Kleist | Juridiska institutionen. Publikationsår: 2013. further impetus from the G20/OECD 'Base erosion and profit shifting' measures addressing BEPS in lower capacity developing countries. Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari Skattenytt är en av Sveriges ledande tidskrifter på skatterättens område och har så varit i över sextio år.

Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS.
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本報告書は2013年2月に開催されたG20財務大臣・中央銀行総裁会議に提出され、G20財務大臣・中央銀行総裁はOECDの報告を歓迎し、OECDが今後示す包括的な行動計画に期待する旨の声明を公表した。. a report on what could be done to counter “base erosion and profit shifting” (“BEPS”). In February 2013, the OECD published Addressing Base Erosion and Profit Shifting (the “BEPS Report”).

further impetus from the G20/OECD 'Base erosion and profit shifting' measures addressing BEPS in lower capacity developing countries. Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari Skattenytt är en av Sveriges ledande tidskrifter på skatterättens område och har så varit i över sextio år. Artiklarna i Skattenytt täcker hela det skatterättsliga fältet Pris: 318 kr.
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PDF Legal certainty in taxation at authorities and courts of

Laddas ned direkt. Köp Addressing Base Erosion and Profit Shifting (Russian version) av Oecd på Bokus.com. The OECD began work on their BEPS project to address concerns that current principles of national and international taxation were failing to keep pace with the 24 Jul 2017 The BEPS action items address the main methods of achieving profit shifting, including Action 4 (excessive interest deductions in high-tax Addressing Base Erosion and Profit Shifting.

Global economic governance om g20 och de nordiska la%cc

This section contains a selection of key portals curated by our global team. Addressing Base Erosion and Profit Shifting Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries.

Addressing Base Erosion and Profit Shifting Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. A Nation’s Role in Addressing Base Erosion and Profit Shifting: Balancing Sovereignty with International Collaboration and Coordination Kerrie Sadiq Extended Abstract Every jurisdiction has the sovereignty to design tax laws and to raise revenue in accordance with the needs of its citizens. DMB6-P9KD: Addressing Base Erosion and Profit Shifting - en … Item Preview There Is No Preview Available For This Item This item does not appear to have … OECD iLibrary | Delivery Request: Addressing Base Erosion and Profit Shifting - 9789264192744-en.pdf. We are sorry but you are currently not authorised to access this content in this format.