Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report The mobility and fungibility of money makes it possible for multinational groups to achieve favourable tax results by adjusting the amount of debt in a group entity.

of developing countries to the G20/OECD Action. Plan on Base Erosion and 4. The effect of base erosion and profit shifting on developing countries is a strong focus for impact-of-beps-in-low-income-countries.pdf and Part 2 of a Re

References are made to paras of the Report, and paras of the proposed Commentary to the PPT. 6 The Report (n 5) 5. 7 Ibid 6. 3. See EY Global Tax Alert, OECD releases final reports on BEPS Action Plan, dated 6 October 2015. 4. See EY Global Tax Alert, OECD releases peer review documents on BEPS Action 5 on Harmful Tax Practices and on BEPS Action 13 on Country-by-Country Reporting, dated 6 February 2017. 5.

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DOI report on Addressing BEPS. July 2013. Release of 15 Action Plans to Address BEPS. 2016 Onwards.

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as BEPS). 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. Recommendations made in BEPS reports range from minimum standards

Release of 15 Action Plans to Address BEPS. 2016 Onwards.

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 4. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20

ISBN  Regeringens förslag är baserat på OECD:s rekommendationer i BEPS samt Payments, Action 4 - 2015 Final Report samt OECD (2015),  This newsletter also explores strategies for oil and gas companies to drive value potential impact of the base erosion and profit shifting (BEPS) actions and the 2016 edition of our Global oil & gas tax newsletter, the final edition for 2016, we key findings and recommendations of the OECD report and its implications. Fredagen den 4 december 2020, kl. 10.00 – 11.30.

rules, with the final reports being presented on 5th October 2015. The work on Action 13 of the BEPS Action Plan resulted in a set of standards for providing information for MNE Groups, including the master file, the local file and the CbC report. The 2015 Action 5 Report (OECD, 2015) is one of the four BEPS minimum standards. Each of the four BEPS minimum standards is subject to peer review in order to ensure timely and accurate implementation and thus safeguard the level playing field. All members of the Inclusive Framework on BEPS commit to implementing the Action 5 Action 13 — Re-examine transfer pricing documentation Action 14 — Make dispute resolution mechanisms more effective Action 15 — Develop a multilateral instrument OECD BEPS Action Plan: Moving from talk to action in the Americas 4 2017 KPMG International Cooperative (KPMG International). DAVIS TAX COMMITTEE: SECOND INTERIM REPORT ON BASE EROSION AND PROFIT SHIFTING (BEPS) IN SOUTH AFRICA SUMMARY OF REPORT ON ACTION 2: NEUTRALISE THE EFFECTS OF HYBRID MISMATCH ARRANGEMENTS Action 2 of the BEPS Action Plan focuses on neutralizing the tax benefits of hybrid mismatch arrangements.
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The OECD has published the final package of recommendations to reform the international tax system – the "BEPS" Project. Our initial view is that on the face of it the recommendations would have a profound impact on many businesses (even those that don't operate cross-border).

6 OECD, Limiting Base Erosion Involving Interest Deductions  Action Item 4: Interest Deductions · 2016 Report Update: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments · 2015 Final Report:   Final BEPS package for reform of the international tax system to tackle tax avoidance Action 4: Limiting Base Erosion Involving Interest Deductions and Other  OECD BEPS Action Plan: Taking the pulse in the Americas region 2016. 4 Advisory Panel on Canada's System of International Taxation, Final Report  Second Set of Deliverables: Action 3 (CFC rules), Action 4 (Interest),. Action 5 ( HTP) Completion and Final Deliverables: Completion of BEPS Project and delivery of all supplemental reports to the G20 Finance Ministers.
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July 2013. Release of 15 Action Plans to Address BEPS. 2016 Onwards. Implementation, Monitoring and further work. July – August 2014. Release of Report on Impact of BEPS in Low Income Countries. Sept 2014.