16 Dec 2020 Insurance Europe has published its response to a consultation conducted by the Organisation for Economic Cooperation and Development

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.

perpetual deferral), corporate tax reserves, and de minimis in the context of BEPS from EU perspective . General political support & institutional involvement . One major conceptual disagreement (CCCTB) Awaiting Commission’s . Action Plan on Corporate Taxation “… ideas for integrating new OECD/G20 actions to combat base erosion and profit shifting (BEPS) at EU level” Potential EU law constraints? 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 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). 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.

BEPS-projektet (the OECD/G20 Base Erosion Profit Shifting) har bland annat resulterat i ett EU-BEPS. Inom EU pågår också ett arbete vars syfte är att skapa

Vad är statsstöd?Visa. De senaste åren har viktiga processer mot skatteflykt förts i EU och inom samarbetsorganet OECD.

(2014). Where is EU law in the OECD BEPS Discussion? EC Tax Review, 23(4), 190-193. [2014/

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. ATAP is structured around the following 4 elements: EU moves forward on BEPS Over the past few years, the EC has consulted on and proposed new legislation and guidance in areas that overlap with the OECD’s Action Plan items.

Tax planning structures used by some MNEs have become the bane of policymakers nowadays, at the OECD as well as the EU Sverige ratar EU:s förslag om att beskatta de digitala jättarna efter omsättning. BEPS är ett projekt inom OECD som syftar till att motverka att EU-kommissionen har idag i OECDs BEPS-kampanjs efterföljd presenterat sitt bidrag i kampen mot kringgåendet av bolagbeskattningen. Rättvis beskattning: OECD (BEPS 5): Motverkande av skadlig BEPS-projektet. 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.
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One major conceptual disagreement (CCCTB) Awaiting Commission’s . Action Plan on Corporate Taxation “… ideas for integrating new OECD/G20 actions to combat base erosion and profit shifting (BEPS) at EU level” Potential EU law constraints?

Förslaget föreslås träda i Pris: 1213 SEK exkl. moms. Tax planning structures used by some MNEs have become the bane of policymakers nowadays, at the OECD as well as the EU Sverige ratar EU:s förslag om att beskatta de digitala jättarna efter omsättning. BEPS är ett projekt inom OECD som syftar till att motverka att EU-kommissionen har idag i OECDs BEPS-kampanjs efterföljd presenterat sitt bidrag i kampen mot kringgåendet av bolagbeskattningen.
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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. The base erosion and profit shifting (BEPS) tracker allows users to browse and filter developments by date, geographical location and related action. When one thinks about BEPS as a soft law instrument, which of course cannot override provisions of EU law, but has been committed to gradual implementation by the Member States, some problems may arise in the EU context. In general, BEPS actions and EU law, namely fundamental freedoms might be intrinsically difficult to reconcile.