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.

OECD/G20 Base Erosion and Profit Shifting Project Preventing the Granting of Treaty Benefits in Inappropriate Circumstances 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.

In 2010 the Organization for Economic Co-operation and Development (OECD) was tasked with the study of BEPS. In 2013 the OECD released the study report ^Addressing base erosion and profit shifting _ emphasising EPS and the risk for the world [s economies and tax bases. Section 4: Addressing base erosion and profit shifting at the national level: country studies 33 4.1 United Republic of Tanzania 33 4.2 Cameroon 38 4.3 South Africa 43 Section 5: Policy measures to curtail base erosion and profit shifting and related illicit financial flows 49 5.1 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”).

Addressing base erosion and profit shifting

While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. 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. G20 Leaders’ Declaration, June 2012: “Wereiteratetheneedtoprevent base erosion and profitshifting and wewillfollowwithattentiontheongoingwork of the OECD in thisarea.” This issue has come to be known as base erosion and profit shifting (BEPS) Double non-taxation also distorts investment decisions and reduces economic efficiency This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an Chapter 4. Key tax principles and opportunities for base erosion and profit shifting 33 Key principles for the taxation of cross-border activities 33 Key principles and BEPS opportunities 39 Chapter 5. Addressing concerns related to base erosion and profit shifting ..

A recent OECD report highlights the general stabilization of corporate tax revenues and statutory rates alongside major changes to address profit-shifting 16 Feb 2019 Base erosion Profit Shifting (BEPS) is one of the emerging and notable issues in the international taxation and one should have basic The OECD G20 Base Erosion and Profit Shifting Project (or BEPS Project) is an OECD/G20 project to set up an international framework to combat tax avoidance While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and 28 Mar 2016 Firms make profits in one jurisdiction, and shift them across borders by exploiting Cooperation and Development (OECD) states that BEPS is of major One of the areas discussed was on addressing tax challenges in the 9 Oct 2018 Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits Downloadable!

av T Curovic · 2018 — OECD-publikationer som behandlar BEPS-projektet. Exempel på sådana publikationer är ”Addressing Base Erosion and Profit Shifting” från 2013

OECD:s rapport Addressing Base Erosion and Profit Shifting. Artikel i övriga tidskrifter.

legal certainty in tax cases on the basis of some formal Commission with respect to addressing base erosion and profit shifting (BEPS). In this

The BEPS Action Plan was approved by the G20 summit in Russia.

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This report presents the studies and 28 Mar 2016 Firms make profits in one jurisdiction, and shift them across borders by exploiting Cooperation and Development (OECD) states that BEPS is of major One of the areas discussed was on addressing tax challenges in the 9 Oct 2018 Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits Downloadable! International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit 2013, the OECD produced its Action Plan to address Base Erosion and Profit- Shifting. The BEPS Action Plan was approved by the G20 summit in Russia.

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Framework on BEPS (IF) består av mer än 135 medlemsländer. IF har fortsatt arbetet med den första av de 15 åtgärdspunkterna, “Addressing

In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This report is an output of Action 6. Base erosion and profit shifting (BEPS) is a key concern in international tax.