EU BEPS: Presidency of the Council roadmap on future work On 19 February, the Dutch Presidency of the Council of the EU circulated to EU Member States a Roadmap on EU BEPS, setting out future work in the Council during the coming months in the field of Base Erosion and Profit Shifting (BEPS) at EU level.
EU Directive proposals would widen public country -by-country reporting. March 11, 2021 . In brief The EU Member States’ negotiating mandate on public country -by-country reporting (public CbCR) was established under the Portuguese Presidency of the Council on the basis of its compromise draft
The EU's Anti Tax Avoidance Directive follows several of the BEPS Project recommendations, dealing with "hybrid" mismatches between individual country tax treatments of entities and financing instruments, controlled foreign companies, and base erosion through interest expenses. It also imposes a common general anti-avoidance rule (GAAR). How has the EU responded to BEPS? Based on the OECD’s BEPS recommendations, the EU Anti-Tax Avoidance Package (ATAP) aims to ensure that member states take a co-ordinated stance both in the implementation of the BEPS project and against tax avoidance.
Syfte. ▫ Att säkerställa att åtgärderna. EU-kommissionen får inte bli så upptaget med att jaga skatteflykt att man It seeks to enshrine certain BEPS measures in EU law, so that they are swiftly and reglerna syftar till att motverka aggressiv skatteplanering och har sitt ursprung i OECD:s s.k. BEPS-projekt. Utredningen föreslår att även EU:s Inom ramen för OECD:s BEPS-arbete (Base Erosion and Profit Shifting) har om ändring av direktiv (EU) 2016/1164 vad gäller hybrida av T FENSBY · Citerat av 2 — ska bolag.30 En tillämpning av dylika bestämmelser mot personer bosatta inom EU skulle riskera att utlösa ett transatlantiskt ”skattekrig”.31. 4.
In this article we analyze the different initiatives from the OECD and the European Union to neutralise the effects of hybrid mismatch arrangements. The first part
This briefing updates an earlier edition, PE 580.911, of April 2016 (except the part on ‘EU policy: How BEPS actions are translated’ which is the subject of a forthcoming briefing). Action to fight corporate tax avoidance has been deemed necessary in the OECD forum, with further impetus from the G20/OECD 'Base erosion and profit shifting' action plan (known as BEPS), initiated in 2013.
EU moves forward on BEPS Over the past few years, the European Commission (EC) has undertaken consultations and proposed new legislation and guidance in a number of areas that overlap with the OECD’s Action Plan items. As detailed in the table at the end of this section, steps taken by the EU already include:
Even if there is no global consensus for BEPS 2.0, much of its substance is likely to live-on through unilateral measures.
Nedan OECD:s strategi och övervakar att EU:s medlemsstater implementerar. EU och BEPS – nytt förslag möter stark kritik Inledning Den 28 januari 2016 skickade EU-kommissionen ut ett förslag
Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari
Målet med reglerna är att medlemsstaterna, inklusive kommuner och regioner inte snedvrider konkurrensen på EU:s inre marknad. Vad är statsstöd?Visa. De senaste åren har viktiga processer mot skatteflykt förts i EU och inom samarbetsorganet OECD. OECD:s projekt Base Erosion Profit Shifting. (BEPS)
The EU has already issued several laws to try and hinder tax planning.
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Dutch tax authorities have been monitoring BEPS discussions in both the EU and the OECD and are keen to retain the country’s reputation for business friendliness, while ensuring a level playing field. Besides providing a comprehensive technical analysis of the EU Anti-Tax Avoidance Directive (ATAD), this book offers insight on selected issues connected with the OECD Base Erosion and Profit Shifting (BEPS) Project that are important for predicting its possible impact, including on relations with non-EU Member States. Академия BEPS, Almere-Buiten, Flevoland, Netherlands. 724 likes · 1 talking about this. Лучшие материалы группы Radio BEPS по вопросам деофшоризации и плана BEPS Información del artículo Aggressive tax planning in EU law and in the light of BEPS:: the EC recommendation on aggressive tax planning and BEPS actions 2 Información del libro The External Tax Strategy of the EU in a Post-BEPS Environment.
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The European Commission has driven the EU legislative agenda for OECD BEPS recommendations. The EU Anti-Tax Avoidance (ATA) Directive specifically includes measures addressing Actions 2 on hybrid mismatches, 3 on controlled foreign companies (CFC) and 4 on interest deductibility.
What is the OECD BEPS project and what is its main objective? The initial Base Erosion and Profit Shifting (BEPS) project officially began in 2013 with the publication of the OECD’s Action Plan on Base Erosion and Profit Shifting. The plan laid out a multilateral process for the OECD to review and address policies that allow multinational Following the completion of the OECD BEPS project, MNCs need to have a heightened sensitivity in relation to their cross-border structures, both as regards to the impact of the EU anti-tax avoidance directives ("ATAD I and II"), and the adoption of the OECD's Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base BEPS Actions Implementation Matrices set out a summary of the local country implementation and expected changes related to the BEPS Actions and, for the EU member states, the European Anti-Tax Avoidance Directive (ATAD).
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View The EU Anti Tax Avoidance Package: Moving Ahead of BEPS? by Ana Paula Dourado - Intertax.
The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes. The implementation of the BEPS action plan was designed to be flexible, as a consequence of its adoption by consensus.