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52-53. Action 13: Re-examine Transfer Pricing Documentation. principle accepted by the tax authorities, if they are in line with the OECD TP Guidelines? Yes. Have the documentation requirements of. OECD BEPS Action 13 BEPS Action 13 which outlines new documentation requirements that is a part of the BEPS Action Plan was formally introduced by the OECD on July 2013 and 5 Jan 2020 Chapter 3: Why is there a need for BEPS Action 13? for CbCR obligation.

Oecd beps action 13

Action 13 peer review documents OECD/G20 Base Erosion and Profit Shifting Project Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report more info: https://doi.org/10.1787/9789264241480-en BEPS Action 13: Country Implementation Summary Author: KPMG International Subject: This document provides an overview of countries that intend to adopt, or have already adopted, draft or final legislation or regulations implementing the OECD's BEPS Action 13 documentation requirements. Keywords On 24 September 2020, the Organisation for Economic Co-operation and Development (OECD) released the compilation of the outcomes of the third phase of peer reviews (the Compilation) of the minimum standard on Action 13 (Transfer Pricing Documentation and Country-by-Country Reporting) of the Base Erosion and Profit Shifting (BEPS) project. As Action 13 is a minimum standard, all members of the Inclusive Framework on BEPS … According to today’s OECD release, the report today forms the basis on which the continuing BEPS Action 13 peer review processes will be undertaken.The Action 13 standard on CbC reporting—like the other four BEPS minimum standards—is subject to peer review to determine there is … About BEPS Action 13. This is one part of the series of deliverables that the Organisation for Economic Co-operation and Development (OECD) and G20 countries requires in its Action Plan on Base Erosion and Profit Shifting (BEPS). On 3 September 2019, the Organisation for Economic Co-operation and Development (OECD) released the compilation of outcomes of the second phase of peer reviews1 (the Compilation) of the minimum standard on Action 13 ( Transfer Pricing Documentation and Country-by-Country Reporting) of the Base Erosion and Profit Shifting (BEPS) project. BEPS Action 13: Transfer Pricing Documentation and Country-by-Country Reporting On 16 September 2014, ahead of the G20 Finance Ministers’ meeting on 20-21 September, the OECD published seven papers as a first tranche of deliverables under the Base Erosion and Profit Shifting (‘BEPS’) Project. The 13 See EY Global Tax Alert, OECD releases report under BEPS Action 13 on Transfer Pricing Documentation and Country-by-Country Reporting, dated 23 September 2014.

The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019.

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15,3. Regeringen beslutade den 13 januari 2011 att tillkalla en kommitté, som antog i OECD:s rapport från den 5 oktober 2015 – Final report on action 4: Limiting Artikel 4 ansluter i huvudsak till OECD:s BEPS-rekommendationer (åtgärd 4). Man kan säga att OECD:s arbete i och med BEPS-projektet har bytt Transfer Pricing-dokumentation (action 13) får troligen stor påverkan, OECD har i september 2018 i sin förtydligande vägledning till of Country-by-Country Reporting – BEPS Action 13 avsnitt II, fråga 7.1). Projektet benämns BEPS, som står för Base Erosion and Profit Shifting, och där de nya dokumentationskraven ryms inom BEPS Action 13.

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BEPS ACTION 13. Updated December 2019. Guidance on the Implementation of Country-by-Country Reporting: BEPS Action 13 BEPS Action 13, OECD, Paris. BEPS Action 13: Transfer Pricing Documentation and Country-by-Country Reporting On 16 September 2014, ahead of the G20 Finance Ministers’ meeting on 20-21 September, the OECD published seven papers as a first tranche of deliverables under the Base Erosion and Profit Shifting (‘BEPS’) Project. The BEPS Actions implementation by country Ireland Last reviewed by Deloitte: March 2017 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 & OECD Action 13 BEPS Country-by-Country Report . This table provides a summary of the alignment between the country-by-country reporting required by .

The Inclusive Framework was established in 2016, it was deemed necessary that for an effective international tax framework, developing countries must be involved.
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The Country-by-Country (CbC) reporting requirements contained in the 2015 Action 13 Report, OECD (2015), form one of the four BEPS minimum standards. Each of the four BEPS minimum standards is subject to peer review in order to ensure timely and accurate implementation and thus safeguard the level playing field. Erosion and Profit Shifting (BEPS) Action Plan, and will be implemented by all jurisdictions that are members of the OECD Inclusive Framework on BEPS. 3.

Projektet benämns BEPS, som står för Base Erosion and Profit Shifting, och där de nya dokumentationskraven ryms inom BEPS Action 13. och jämförbarhetsanalys samt genomfört metodval som följer OECD:s riktlinjer: 1.
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The OECD – BEPS action plan 13: transfer pricing documentation and country--country reporting 19 September 2014 Background Addressing, Base Erosion and Profit Shifting (BEPS) is a key priority of governments around the globe. On 19 July 2013, Organisation for Economic Co-operation and Development (OECD) members and G20 There are 15 BEPS Actions that are currently being considered and worked on by the OECD. For each of the Actions, there are factors to consider such as the timing, impact and potential impact on policy. The OECD/G20 has set a number of deadlines to conclude on the BEPS Actions. Title: BEPS-Actions-implementation-Turkey-June-2017 Author: Deloitte Subject: 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. OECD - BEPS Action 13 - Guidance on the Implementation of Country by Country Reporting .

Implementering av ”country-by-country reporting” Skattenätet

The output under each of the BEPS actions is intended to form a complete and c\ ohesive approach covering domestic law recommendations and international principles under the OECD model tax treaty and transfer pricing Title: BEPS-Actions-implementation-Indonesia Author: Deloitte Subject: 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.

Reporting - Compilation of Peer Review Reports (Phase 2) Inclusive Framework on BEPS: Action 13 av OECD (ISBN 9789264714175) hos Adlibris Finland. The new Chinese Transfer Pricing legislation goes beyond OECD's Based Erosion and Profit Shifting (BEPS) Action 13 in terms of transfer Corporate taxation.