14:30 – 14:50 The business views on BEPS and its implementation in the G20 and EU, Assoc. Prof. Krister Andersson (Confederation of Swedish Enterprise/ 

NBAA, EBAA Cancel EBACE2021, Plan for New, Virtual Programming During EBACE Week. Due to the global COVID-19 crisis, the European Business Aviation 

BEPS kommer att innebära ett större uttag av bolagsskatter och en omfördelning av beskattningsunderlaget mellan olika länder. Internationellt sett har BEPS varit det mest omdiskuterade projektet på skatteområdet de senaste åren. Se hela listan på skatteverket.se Se hela listan på skatteverket.se What progress has been made with implementing the OECD BEPS recommendations in the EU? The OECD Base Erosion and Profit Shifting (BEPS) project, agreed in October 2015, provides for 15 Actions to "equip governments with the domestic and international instruments needed to tackle" the erosion of their tax bases and profit shifting for tax avoidance purposes in their jurisdictions. 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.

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15150/15), and on the future of the Code of Conduct (CoC) on business taxation (doc. 15148/15). These conclusions provided the basis for further work by the Council in the area of BEPS in 2016 and endorsed a new Work Package for the Code of Conduct Group. This hard-law approach will be accompanied by a soft-law approach. OECD anti-BEPS recommendations not covered in the EU anti-BEPS directive will be left to the member states to implement. On December 11 2015, the draft text of the EU Anti-BEPS Directive discussed at the December ECOFIN meeting was made available to the public. BEPS Actions implementation by country Action 2 – Hybrids On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement EU anti-tax avoidance directives (ATAD and ATAD 2) and, therefore, is required to implement the directives into its domestic 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.

require strong coordination, including the EU's implementation of the OECD/G20 BEPS and promoting tax good governance principles in the relationship with  Photo by Beps Alimentação Saudável on March 24, 2021. May be an Se você gosta de praticidade eu tenho um nome pra você "BEPS" Temos diversos. For tax executives in Europe, the future of international taxation is increasingly uncertain.

The EU member states have embraced the OECD BEPS recommendations, even though some — such as Cyprus, Croatia, Malta and Romania — are not OECD members. The European Commission has driven the EU legislative agenda for OECD BEPS recommendations. The EU Anti-Tax Avoidance (ATA) Directive specifically includes measures addressing

The Council conclusions stressed the need to find common, yet flexible, solutions at the EU level consistent with OECD BEPS conclusions. BEPS-projektet är en följd av debatten kring företags möjligheter att i viss mån planera sin skattebelastning. Debatten har dock blivit tuffare och idag blir det allt mer viktigt för företag att vara transparenta, tax transparency, vad gäller skatter samt att följa den allmänna opinionen om vad som anses moraliskt korrekt, tax morality. profit shifting (BEPS) in the EU context (doc.

13 Mar 2016 On 19 February 2016, the Netherlands Presidency of the Council of the European Union (the Dutch Presidency) issued a note on “BEPS: 

The Base Erosion and Profit Shifting (BEPS) project – a brief introduction 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.

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While the OECD BEPS project has produced a good framework for international corporate tax reform, the EU needs to tailor these to fit the Single Market so as to allow all EU countries to protect their tax bases. Any solution proposed by the EU should consider compatibility with the G20/OECD BEPS 2.0 initiatives. The European Parliament is expected to cast their vote on the draft motion in the plenary session scheduled for April 24, 2021. For more information please refer to KPMG’s EU Tax Centre ETF 447 or the Parliament’s press release. EU Commission's outline of Apple's unique hybrid– Double Irish BEPS tax structure in Ireland, that used two branches inside a single company, rather than two separate companies, like most other US multinationals.

4. BEPS FRAMTID  EU och BEPS – nytt förslag möter stark kritik Inledning Den 28 januari 2016 skickade EU-kommissionen ut ett förslag EU-kommissionen har idag i OECDs BEPS-kampanjs efterföljd presenterat sitt bidrag i kampen mot kringgåendet av bolagbeskattningen.
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2011/16/EU vad avser automatiskt informationsutbyte i fråga OECD och därmed kunnat bereda BEPS parallellt också inom EU.

BEPS and the EU - Keep Calm and Carry On! 1.

EU directives have been the preferred vehicle for implementing BEPS in the EU to ensure both legal certainty and proportionality in the level of harmonisation required by the EU's internal market. This delicate balancing act between tax coordination and tax competition has meant that everything relating to BEPS in the EU is highly political.

In the EU and unlike indirect taxes, direct taxes (income and corporate taxes) are not to be harmonized. However, Article 115 of the treaty on the Functioning of the European Union (TFEU) provides that Directive can be issued for the approximation of the respective laws, regulations or administrative provisions of the Member States as directly affect the establishment or Where the BEPS reports touch on these advantages, the Government is prepared to make them more robust to prevent abuses". Transparency. 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. 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). This hard-law approach will be accompanied by a soft-law approach.

Tax Avoidance Revisited in the EU BEPS Context. Series: Volume 15 in the EATLP International Tax Series.