G20-länderna och gav OECD i uppdrag att ta fram en handlingsplan för att motverka erosion av länders skattebaser och förhindra vinstförflyttningar. BEPS står

11th meeting of the OECD/G20 Inclusive Framework on BEPS. Date 27-28 January 2021 (Inclusive Framework plenary); 29 January 2021 ( Tax and Development Day) Time 12:30-17:00 CET (Day 1); 12:20-15:30 CET (Day 2) Meeting type Virtual conference. Agenda English | Français.

10月10日，国家税务总局发布了OECD/G20税基侵蚀和利润转移（BEPS）项目2015年最终报告中文版（以下简称最终报告）。. BEPS是二十国集团（G20）领导人在2013年圣彼得堡峰会委托经济合作与发展组织（OECD）启动实施的国际税收改革项目，旨在修改国际税收规则、遏制跨国企业规避全球纳税义务、侵蚀各国税基的行为。. BEPS项目成果包括所有15项行动计划报告和一份解释性声明 The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. Addressing the tax challenges raised by digitalisation has been a top priority of the OECD/G20 Inclusive Framework in BEPS since 2015 with the This report by the OECD/G20 Inclusive Framework on BEPS presents the current state of play in progressing its mandate, covering the period from July 2017 to June 2018. It outlines on the major About the Inclusive Framework on BEPS . In response to the call of G20 Leaders in Nov 2015, OECD and G20 members established an inclusive framework which allows interested countries and jurisdictions to work on an equal footing with OECD and G20 members in the next phase of the BEPS Project.

för BEPS-projektet, OECD, och Adriano Campolina, VD för ActionAid. från ICRICT deltog även i G20-ledarnas möte, G20-ländernas finansministermöte,. av M Dahlberg · 2019 — OECD och G20-gruppen arbetar med detta inom ramen för BEPS-projektet. EU:s skatteflyktsdirektiv, som trädde i kraft år 2019 är i hög grad ett resultat av det Europeiska unionens åtgärder mot BEPS i svenskt rättsligt perspektiv Ett intensivt arbete mot BEPS sker inom OECD/G20 som tagit fram rekommendationer OECD och G20 länderna har tillsammans presenterat en omfattande handlingsplan (BEPS) som ska motverka en urholkning av de nationella Organisationen för ekonomiskt samarbete och utveckling OECD håller sitt Avtalet är ett led i OECD:s och G20-ländernas BEPS-projekt (Base Erosion and Bland de olika projekt som OECD arbetar med är BEPS (”Base Erosion Profit koncerners skattebas har OECD, på uppdrag av G20-länderna, tagit fram en Base Erosion Profit Shifting (BEPS) – vad händer nu?

Final BEPS package for reform of the international tax system to tackle tax avoidance []Inclusive Framework on BEPS . Following the release of the BEPS package in October 2015, G20 Leaders urged its timely implementation and called on the OECD to develop a more inclusive framework (IF) with the involvement of interested non-G20 countries and jurisdictions, including developing economies.

The OECD presented today the final package of measures for a comprehensive, coherent and co-ordinated reform of the international tax rules to be discussed by G20 Finance Ministers at their meeting on 8 October, in Lima, Peru. The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project provides governments with solutions for closing the gaps in existing In 2016 haben die OECD und die G20 einen inklusiven Rahmen für BEPS eingerichtet, um es interessierten Ländern und Gebieten zu ermöglichen mit OECD- und G20-Mitgliedern zusammenzuarbeiten, Standards für BEPS-bezogene Themen zu entwickeln und die Umsetzung des gesamten BEPS-Pakets zu überprüfen und zu überwachen. OECD, Addressing the Tax Challenges of the Digital Economy, Action 1 – 2015 Final Report (2015), at 13.

Ett intensivt arbete mot BEPS sker inom OECD/G20 som tagit fram rekommendationer om åtgärder på 15 olika områden. Även EU står bakom OECDs åtgärder,

www.oecd. org/tax/beps/beps-action-5-harmful-tax-practices-peer-review-transparency-.
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PUBE 2020-08-18 BEPS 2015 Final Reports; G20 finance ministers endorse reforms to the international tax system for curbing avoidance by multinational enterprises; OECD and the G20; Mr. Angel Gurría, Secretary-General of the OECD, in Lima from 7 to 10 October 2015 In 2016, the OECD and G20 established an Inclusive Framework on BEPS to allow interested countries and jurisdictions to work with OECD and G20 members to develop standards on BEPS related issues and reviewing and monitoring the implementation of the whole BEPS Package. Over 100 countries and jurisdictions have joined the Inclusive Framework. OECD Provides Update To G20 On BEPS Work by Ulrika Lomas, Tax-News.com, Brussels 20 February 2020 In a new report for G20 ministers, the OECD has provided an update on its work to tackle tax base erosion and profit shifting relating to multinational businesses. The OECD's Secretary-General Report to G20 Finance Ministers and Central Bank Governors (the report) consists of two parts; Part I of the report is an update on the activities with respect to the OECD's international tax agenda, including an update on the work to address the tax challenges arising from the digitalization of the economy (the Base Erosion and Profit Shifting (BEPS) 2.0 project).

The fact that non-OECD, non-G20 Inclusive Framework members have to commit to the four BEPS minimum standards that were set by the 44 OECD and G20 countries in order to become an Inclusive Framework member, is the most important point of criticism against this new inclusive form of international tax cooperation.
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OECD/G20 Inclusive Framework on BEPS: Progress Report July 2019-July 2020 This is the fourth annual progress report of the OECD/G20 Inclusive Framework on BEPS. The report describes the progress made to deliver on the mandate of the OECD/G20 Inclusive Framework, covering the period from July 2019 to July 2020, while also taking stock of the progress made since BEPS implementation began.

It endorsed the ‘Unified approach’ set out in Pillar One as the basis for the negotiations of a consensus-based solution to be agreed in 2020, and welcomed The fight against tax evasion and avoidance has been a major success story of the OECD and G20, leading to the implementation of global tax transparency stan Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. support by the G20 leaders in 2013. The BEPS Action Plan worked to a very tight timescale, and delivered its outputs in October 2015 to the OECD and G20, in the form of thirteen extensive reports covering the 15 points of the Action Plan, with many detailed technical recommendations. The Inclusive Framework on BEPS brings together over 117 countries and jurisdictions (as of Aug 2018) around the globe to collaborate on the implementation of the OECD/ G20 Base Erosion and Profit Shifting (BEPS) Package.. BEPS refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no Due to the ongoing health crisis, the 11th plenary meeting of the OECD/G20 Inclusive Framework on BEPS was held virtually and open to the public, allowing a This report by the OECD/G20 Inclusive Framework on BEPS presents the current state of play in progressing its mandate, covering the period from July 2017 to June 2018. It outlines on the major OECD/G20 Base Erosion and Profit Shifting Project Developing a Multilateral Instrument to Modify Bilateral Tax Treaties 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.

Minimistandarderna ingår i OECD/G20:s åtgärdspaket inom projektet för att motverka skattebaserosion och flyttning av vinster, det s.k. BEPS-projektet.

Understanding 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.