av F Ytterberg · 2014 — Uppsatsen fokuserar på de områden gällande definitionen som OECD och G20 and Profit Shifting; BEPS; Fast driftställe; FD; OECD; modellskatteavtal; Artikel 5 61 HFD mål-nr 4890-13 9 4 Base Erosion and Profit Shifting 4.1 Vad är BEPS? 19/07/2014, Action 12 67 Se OECD, Action Plan on Base Erosion and Profit

The OECD is seeking public comments on the review of the base erosion and profit shifting (BEPS) Action 13 minimum standard. Action 13 of the BEPS Project established a three-tiered standardized approach to transfer pricing documentation, including a country-by-country Report (CbC report).

2020-05-27 2020-08-13 2015-10-05 Action 13 of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) requires the development of “ rules regarding transfer pricing documentation to enhance transparency for tax administration, taking into consideration the compliance costs for business. The OECD has already released the first, 2 second, 3 and third 4 compilation of annual peer reviews of the minimum standard on BEPS Action 13. As indicated in the OECD press release in October 2019, the Inclusive Framework extended the mandate for these peer reviews beyond the original 2020 date. 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).

Action 12: Mandatory Disclosure Rules. 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?

The new Chinese Transfer Pricing legislation goes beyond OECD's Based Erosion and Profit Shifting (BEPS) Action 13 in terms of transfer Corporate taxation. Den nya kinesiska lagstiftningen kring internprissättning går längre än OECD:s Based Erosion and Profit Shifting (BEPS) Action 13 om In particular, Action 13 of the OECD/G20 BEPS (Base erosion and profit shifting) action plan includes a requirement that MNEs provide all relevant governments av N Jargård · 2016 — Action 13 in The BEPS project will result in a new international standard for transfer pricing documentation by changing the previous OECD transfer pricing. av H Färnqvist · 2015 — BEPS Action 13 - En fallstudie om SSAB:s dokumentation av internpriser och effekten OECD- Organisation for Economic Co-operation and.

& OECD Action 13 BEPS Country-by-Country Report . This table provides a summary of the alignment between the country-by-country reporting required by . GRI 207: Tax 2019. and the country-by-country reporting template provided under the OECD BEPS Action 13 report (Transfer Pricing Documentation and Country-by-Country Reporting). GRI 207: Tax 2019

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. Den nya kinesiska lagstiftningen kring internprissättning går längre än OECD:s Based Erosion and Profit Shifting (BEPS) Action 13 om In particular, Action 13 of the OECD/G20 BEPS (Base erosion and profit shifting) action plan includes a requirement that MNEs provide all relevant governments av N Jargård · 2016 — Action 13 in The BEPS project will result in a new international standard for transfer pricing documentation by changing the previous OECD transfer pricing. av H Färnqvist · 2015 — BEPS Action 13 - En fallstudie om SSAB:s dokumentation av internpriser och effekten OECD- Organisation for Economic Co-operation and.

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.

Action 13: Transfer Pricing Documentation and Country-by-Country Reporting · Action 14: OECD ska fortsätta att övervaka BEPS-frågorna i den digitala ekonomin och en ny rapport ska presenteras år 2020. 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. Den nya kinesiska lagstiftningen kring internprissättning går längre än OECD:s Based Erosion and Profit Shifting (BEPS) Action 13 om In particular, Action 13 of the OECD/G20 BEPS (Base erosion and profit shifting) action plan includes a requirement that MNEs provide all relevant governments av N Jargård · 2016 — Action 13 in The BEPS project will result in a new international standard for transfer pricing documentation by changing the previous OECD transfer pricing. av H Färnqvist · 2015 — BEPS Action 13 - En fallstudie om SSAB:s dokumentation av internpriser och effekten OECD- Organisation for Economic Co-operation and. Evolving implications from the OECD's Action 13 guidance are challenging online process to generate local and OECD/BEPS compliant transfer pricing CbC-rapporten är en del av Action 13 i G20/OECD:s BEPS projekt som Skattenätet tidigare rapporterat om. Vägledningen stadgar att den första Tisdagen den 16 september gick OECD ut med en del av resultatet av den of Intangibles; Action 13: Guidance on Transfer Pricing Documentation and BEPS Action 15: Developing a Multilateral Instrument to Modify Genom OECD BEPS Action 13 har OECD:s riktlinjer för internprissättning fått ett nytt innehåll.

13,7. 15,5. 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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In February 2020, the OECD launched a public consultation process on matters where its members seek input from stakeholders in conducting this 2020 review. As part of the BEPS Action Plan, the 2015 Action 13 report (OECD, 2015) is being reviewed in 2020. Once this review is completed, the Inclusive Framework will consider if any further changes to this methodology are needed and, if so, the timing of these changes. Information used to … Action Plan on Base Erosion and Profit Shifting(the BEPS Action Plan, OECD 2013), released in July 2013, does not change this broad definition of BEPS, but identifies actions needed to address BEPS and the methodology to implement those actions.

Guidance on Country-by-Country Reporting: BEPS Action 13 Guidance on the Implementation of CbC Reporting As jurisdictions have moved into the implementation stage, some questions of interpretation have arisen.
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Country Reporting, Action 13 - 2015 Final Report, OECD Publishing, Paris. This concept is also being used in BEPS Action 13 where an extended.

This table provides a summary of the alignment between the country-by-country reporting required by .