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En överblick över BEPS-projektet s. 2 FAR Online

Thin Capitalization in the OECD, the EU and Sweden: policy responses, evaluation Exempelvis står bolagsskatter för i snitt 15,3 procent av de totala skatteintäkterna i afrikanska länder, betydligt högre än OECD-ländernas ca 9 procent.2. The Action 3 recommendations outline approaches to attribute certain categories of income of foreign companies to the shareholder (s) in order to counter offshore structures that shift income from the shareholder jurisdiction. BEPS Action 3 BEPS Action 3 sets out recommendations for the design of Controlled Foreign Company (CFC) rules. These rules apply to entities with a controlling interest in a foreign subsidiary.

Beps action 3

1. Action 3 – Controlled Foreign Companies On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project. The output under each of the BEPS actions is intended to form a complete and cohesive approach covering 2016-05-20 The Final Report on BEPS Action 3 sets out best practices (and not minimum standards) in the form of six building blocks for the design of effective CFC rules: Definition of a CFC; CFC exemptions and threshold requirements; Definition of income; Computation of income; Attribution of income; and 2020-08-13 2020-08-17 Chapter 3. Action Plan Annex A. Overview of the actions and timelines Action Plan on b ase Erosion and Profit s hifting Action Plan on base Erosion Table A 1 Summary of the BEPS Action Plan by action 29 CFCs (Action 3) Best practice Not yet known, but it is unlikely that Singapore will introduce a CFC regime. Not yet known Interest deductions (Action 4) Common approach Not yet known. Not yet known Harmful tax practices (Action 5) Minimum standard Budget 2017 includes a proposal to introduce a BEPS- BEPS Action 3: Designing Effec-tive Controlled Foreign Company Rules • Definition of income Although– some countries’ existing CFC rules treat all the income of a CFC as “CFC income” that is attributed to shareholders in the parent jurisdiction, many CFC The recent BEPS discussion drafts, Action 3 re: CFC rules and Action 12 re: Aggressive tax planning arrangements, are of paramount importance for all MNE’s and tax administrations. Australia’s tactics re: a UK DPT mechanism also highlights the controversial manner in which each jurisdiction is fighting for its fisc to the detriment of other tax administrations.

Deloitte Action 3 Overview. Action 3 aims to develop recommendations regarding the design and strengthening of controlled foreign company rules, to address concerns over the possibility of creating affiliated non-resident BEPS Discussion Draft: Action 3: Strengthening CFC rules PricewaterhouseCoopers LLP (PwC) welcomes the opportunity to comment on the OECD’s Public Discussion Draft on Action 3: Strengthening CFC rules.

Vad är BEPS och vad innebär det för Sverige? - Skattenytt

The BMG is a group of experts on various aspects of international tax, set up by a number of civil society Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting.

Substance in tax structuring: Webinar Evenemang DLA

(2) If a CbyC effective date is listed and filing date is BLANK, please see the Country Detail tab to determine the first filing deadli ne. - 3 - SUMMARY In September 2015, the OECD released the final report on BEPS action 6.

23-25 OECD 2015 Final Report on Action Plan. BEPS. Base Erosion and Profit Shifting. ONESOURCE BEPS Action Manager · Take control of your OECD reporting requirements for Base Erosion Profit Shifting – including Local File and Country by 5 May 2015 opportunity to provide comments on the public discussion draft on BEPS Action 3 on strengthening Controlled Foreign Company (CFC) rules. 24 Jul 2017 3. Action 13, country-by-country (CbC) reporting; and. 4.
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C o nte nts. Contents. 04.

of Johannesburg - LLD, ) and Ms Deborah Tickle, DTC BEPS Sub-Committee member (Director International and Corporate Tax Managing Partner KPMG). 1 Prepared with the assistance of the South African Institute of Tax Practitioners.
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OECD: Publiceringsdatum för slutliga BEPS-rapporter

Yariv brauner BEPS. • Political project.

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Deloitte Action 3 Overview. Action 3 aims to develop recommendations regarding the design and strengthening of controlled foreign company rules, to address concerns over the possibility of creating affiliated non-resident BEPS Discussion Draft: Action 3: Strengthening CFC rules PricewaterhouseCoopers LLP (PwC) welcomes the opportunity to comment on the OECD’s Public Discussion Draft on Action 3: Strengthening CFC rules.