2 Veropohjan turvaaminen ja haitallinen verokilpailu. 2.1 OECD:n BEPS-hanke. OECD:n työlistalla on erityisesti G20-valtioiden toivomuksesta

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The purpose of these reports is to lead to actions in the BEPS Action 2: Hybrid mismatch arrangements > · BEPS Action 5: Harmful tax practices > · BEPS Action 6: Preventing the granting of treaty Hand-painted wooden Russian Easter Eggs “Matryoshka”, set of two. The traditional Russian souvenirs are painted as Matryoshka (nesting doll). These nice Se Burmeisters artikel i detta temanummer. Page 2. 310.

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Das BEPS Projekt der OECD hat die globale Steuerwelt in den letzten Jahren ordentlich durcheinandergewirbelt. Das Folgeprojekt mit Fokus auf Besteuerung der digitalen Wirtschaft (Pillar 1/ Pillar 2), sorgt dafür, dass weitere Veränderungen erwartet werden.

Pillar 2 The second policy pillar in the consultation document is a global anti-base erosion proposal that would effectively set a minimum effective tax on profits of multinationals. In July 2013, the OECD published an Action Plan on Base Erosion and Profit Shifting (BEPS).

This article reviews these international tax provisions and compares them with the relevant Action items in the OECD BEPS project. TCJA-Background. Page 2. [ pg

On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) and the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) released a series of documents in connection with the ongoing project on addressing the tax challenges arising from the digitalization of the economy (the “BEPS 2.0 project”). Se hela listan på taxfoundation.org Se hela listan på skatteverket.se BEPS practices cost countries 100-240 billion USD in lost revenue annually, which is the equivalent to 4-10% of the global corporate income tax revenue. Working together in the OECD/G20 Inclusive Framework on BEPS, over 135 countries are implementing 15 Actions to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment. Webcast: OECD BEPS 2.0: update on latest developments. The OECD and the inclusive framework members have dedicated substantial resources during the COVID-19 period and have made significant progress with the BEPS 2.0 project.

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2.1 OECD:n BEPS-hanke. OECD:n työlistalla on erityisesti G20-valtioiden toivomuksesta som tyvärr kan påverka prestandan på sidan.

BEPS 2.0 is a continuation of the work the OECD completed as part of the original BEPS action plan. It consists of two pillars.
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BEPS Action 2 recommendations target mismatches resulting from differences in the tax treatment of financial instruments or entities. The work on hybrid mismatches was subsequently expanded to deal with similar opportunities that arise through the use of branch structures, resulting in a 2017 OECD report Neutralising the Effects of Branch Mismatch Arrangements.

The OECD refers to this as addressing the tax challenges of the digital economy and actually does follow on the original BEPS action plan. Pillar 2 is an extension of the original BEPS project in a more direct way than Pillar 1.