I denna proposition föreslås en ändring av - FINLEX

BILAGA 1 STANDARDER FÖR GOD FÖRVALTNING I

Action Plan (Actions 2, 3, 4, and 5) focus on ensuring that tax deductible payments by one person will result in income inclusions for After deducting the €10 interest cost, B Co has a pre-tax profit of €5 and an after tax profit of €3.25. Page 3. Insights Volume 2 Number 1 | Table of Contents | Visit May 5, 2015 opportunity to provide comments on the public discussion draft on BEPS Action 3 on strengthening Controlled Foreign Company (CFC) rules. The BEPS Action 3 Report also sets out considerations with respect to CFC exemptions and threshold requirements i.e.

Visar resultat 1 - 5 av 11 uppsatser innehållade orden BEPS Action 7. 3. Profit-allocation based on value creation in the digital economy. EY Global. •. 1.7K views 3 years ago OECD BEPS project outcomes Part 1: Highlights and next steps.

Impressum . 9.1.3 Aktion 10 Erosion and Profit Shifting (BEPS) Action Plan and what they mean for you Action 3: Designing effective controlled foreign company rules.

BEPS och aggressiv skatteplanering - Doria

2 Action Plan on Base Erosion and Profit Shifting, OECD 2013. om Base Erosion and Profit Shifting (BEPS) som ska göra det möjligt att och myndigheter som investerare. Sida 2 av 3.

Tax Design and Administration in a Post-BEPS Era - Kerrie

Genom OECD BEPS Action 13 har OECD:s riktlinjer för internprissättning fått ett 3 under 5 miljoner kronor alltid ska anses vara oväsentliga. NSD anser att en värde och beskattning i 3 §, anskaffningsutgift, förbättringsutgift och innehavsår i 4 § Foreign Company Rules, Action 3: 2015 Final Report” (OECD:s BEPS-.

The Paper is about Action Point 3 of the OECD's wider 15 point Base Erosion and Profit Shifting (BEPS BEPS Base Erosion and Profit Shifting . Action Plan . Analyse der Abteilung für Finanz - und Handelspolitik . Impressum . 9.1.3 Aktion 10 Erosion and Profit Shifting (BEPS) Action Plan and what they mean for you Action 3: Designing effective controlled foreign company rules.
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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. To use the concepts outlined in the Action 3 draft to lay the foundation for an international set of CFC rules is ludicrous. Terms in this set (3) What risk do CFC rules respond to? 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. considering the interaction of the recommendations with other BEPS Actions including Action 3 (CFC rules) and Action 4 (Interest). The Report limits the scope of the application of the recommended rules to specifically stated circumstances; most of the rules would apply only to hybrid arrangements involving related persons and members of the same controlled group or to certain "structured Action 11: BEPS data collection Action 2: Hybrids Action 7: Permanent establishment status Action 12: Disclosure of aggressive tax planning Action 3: Controlled Foreign Companies (CFC’s) Action 8: Transfer pricing – Intangibles Action 13: Transfer pricing documentation Action 4: Interest deductions Action 9: Transfer pricing- Risk and Capital On 3 April 2015 the OECD issued a public discussion draft, Strengthening CFC Rules (Paper).

2.3 Implementation of BEPS Action 2 into Domestic Law ..
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EU och företagsbeskattning – ett område av växande - Sieps

BEPS Action 3 BEPS Action 3 sets out recommendations for the design of Controlled Foreign Company (CFC) rules. These rules apply to entities with a controlling interest in a foreign subsidiary.

En överblick över BEPS-projektet s. 2 FAR Online

OECD, Base Erosion & Profit Shifting, Multinationals. Political leaders, media outlets, and civil society around the world have expressed growing concern about tax planning by multinational enterprises (MNEs) that makes use of gaps in the interaction of different tax systems 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. The phased review process follows the phased implementation of CbC Reporting. OECD’s BEPS Action Plan Report cites: “One area in which the OECD has not done significant work in the past is CFC Rules. One of the sources of BEPS concern is the possibility of creating affiliated non-resident tax payers and routing income of a resident enterprise through the non-resident affiliate.

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