OECD: Publiceringsdatum för slutliga BEPS-rapporter


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Following the issuance of the 2015 BEPS Final Report, the OECD’s top priority became Action 1 – Addressing the Tax Challenges of the Digital Economy. The OECD work here has produced several important documents, including the follow - ing milestones: March 2018: Tax Challenges Arising from Digitalisation – Interim Report 2018. Addressing the tax challenges raised by digitalisation is currently the top priority for the OECD/G20 Inclusive Framework, and has been a key area of focus of the BEPS Project since its inception. This work has delivered several important outputs covering both direct and indirect tax issues. In November 2013, the OECD launched a public consultation seeking input from businesses concerning the taxation of the digital economy as part of the BEPS project.

Beps oecd digital economy

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Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari 2013, Digital ekonomi – identifiera de huvudsakliga problem som uppstår ur en​  17 sep. 2014 — Action 1: Addressing the Tax Challenges of the Digital Economy; Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements; Action 5:  av O Palme — Any corporate tax reform, including digital services taxes (DSTs), minimum the OECD's Task Force on the Digital Economy (TFDE) has been particularly the OECD's BEPS initiative, aim to address companies' 'tax  av K ANDERSSON · Citerat av 3 — andra halvan av 1990-talet bedrev OECD ett projekt om Harmful Tax Group on Taxation of the Digital Economy, http://ec.europa.eu/taxation_customs/taxa-. av W Matulaniec · 2019 — huvudsakligen skildrats inom ramen för OECD:s BEPS-projekt. Projektet har nått globalt 45 OECD (2014), Measuring the Digital Economy, s. 32.

On 31 January 2020, the OECD/G20 Inclusive Framework on BEPS (IF) published a statement in which it affirmed its support for the OECD’s two-pillar approach to dealing with the challenges arising from the digitalisation of the economy. 2014-09-16 · These BEPS risks will be addressed by the work on the other Actions in the BEPS Action Plan, which will take the relevant features of the digital economy into account. The report also analyses a number of broader tax challenges raised by the digital economy, and discusses potential options to address them, noting the need for further work during 2015 to evaluate these broader challenges and The tax challenges raised by the digital economy have been identified in the OECD/G20 BEPS Project.

Aktuella skattefrågor för större bolag - Grant Thornton

Center for Social and Economic Research & Institute for Advanced Studies (2017​). international affairs - iate.europa.eu. Se artikel 9 i OECD:s modell för skatteavtal. See Article 9 of the OECD Model Tax Convention.

Beps oecd digital economy

Aktuella skattefrågor för större bolag - Grant Thornton

Beps oecd digital economy

digital services taxes), contributing to an increase in tax and trade This blog post summarises the main findings of the Economic Im Nov 13, 2020 The OECD Blueprint for Pillar One falls short of the goals mentioned in its Action Plan 1. Shifting (BEPS) Project, leading to the 2015 BEPS Action 1 report. establishment for addressing the challenges of digital This paper analyses direct and indirect tax challenges in the digital economy in light of the conclusions of the OECD's BEPS (Base Erosion and Profit Shifting)  The OECD's BEPS Digital Economy Report summarises how the international tax system has developed. It deals with the concern that the international tax rules  Jun 22, 2020 The Finance Act, 2020 also introduces provisions deeming income on account of significant economic presence to accrue in India with effect from  These challenges stem from the tax rules of nexus, the nature and value of data, and characterization of income (BEPS Action 1 in OECD 2015). In indirect taxation  es of the Digital Economy”3 - which was not considered as one of the minimum OECD and the Inclusive Framework on BEPS umbrella in the context of the  Dec 2, 2019 So far, the international debate on the topic has largely taken place within the framework of OECD/G20 BEPS,[12] but it is increasingly facing  Jan 29, 2019 See, e.g., OECD, ADDRESSING BASE EROSION AND PROFIT SHIFTING (2013) , http://www.oecd.org/tax/addressing-base-erosion-and-profit-  Nov 12, 2019 proposal was discussed by the Task Force on the Digital Economy the Inclusive Framework on BEPS on 23 January 2019, OECD 2019,  Mar 24, 2014 In response to this concern, and at the request of the G20, the.

Beps oecd digital economy

From the outset of its BEPS work, the OECD has voiced concern about the tax challenges created by the digitalization of the global economy. In early 2019, the OECD issued draft proposals for new approaches to tax global digital companies and sought comments from industry and tax authorities on the strengths and weaknesses of these proposals. See e.g. comments by BIAC, at 34 ff., Digital Economy Group (stressing that the solutions considered by BEPS Action 1 are in overt contradiction with its principle that the digital economy should not be isolated, as all the economy is digital), at 137-138 in OECD, Tax should also take into account that business models are not equal, and even in Digital economy taxation remains one of the most uncertain tax aspects of multinational business today.
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Beps oecd digital economy

by the digitalised and globalised economy and remaining BEPS c Apr 22, 2020 Pascal Saint-Amans, director of the OECD's Centre for Tax Policy and From its inception, BEPS was never about boosting economic growth;  Recent, rapid and expansive digital transformation has had deep economic and 2015: BEPS Action 1 - Addressing the Tax Challenges of the Digital Economy  The OECD G20 Base Erosion and Profit Shifting Project (or BEPS Project) is an OECD/G20 Action 1: Address the Digital Economy. The BEPS project recommends avoiding new direct taxes on digital activity, and expects other Actions to be exacerbate BEPS concerns, digitalization itself presents no unique BEPS issues.

2015 — OECD: Publiceringsdatum för slutliga BEPS-rapporter Addressing the Tax Challenges of the Digital Economy, Action 1 – 2015 Final Report;  ”BEPS”) är en angelägen fråga inte enbart för industriländer utan även för Policy and Administration of the Organisation for Economic Co-operation. how measures put forward by the OECD's BEPS project and the EU Anti-Tax taxation of the digital economy; COVID-19 implications and other key issues. OECD BEPS ACTION 1 -- Address the tax challenges of the digital economy: Contribution to the open discussion draft with comments on "Tax Policies in P2P​  Visar resultat 1 - 5 av 10 uppsatser innehållade orden BEPS action 1. Nyckelord :International; tax law; OECD; digital economy; BEPS; Action 1; EU law​; digital  Titel: IBFD International Tax Structures in the BEPS Era – An Analysis of have become the bane of policymakers nowadays, at the OECD as well as the EU level, IP migration and exploitation, the digital economy and holding companies.
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However, we will also take account of and comment on other proposals and initiatives related to digitalisation, especially in the EU,1 India and the US. Our 2018-05-08 2020-10-19 Attempting to isolate the digital economy as a separate sector would inevitably require arbitrary lines to be drawn between what is digital and what is not”. See OECD, Discussion Draft, BEPS Action 1: Address the Tax Challenges of the Digital Economy (OECD 2014), at para. 59, International Organizations’ Chapter 4. The digital economy, new business models and key features Chapter 5.

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The report notes, however, that certain business models and key features of the digital economy may exacerbate BEPS risks, and shows the expected impact of measures developed across the BEPS Project on these risks. The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges. It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest of the economy for tax purposes. Task Force on the Digital Economy set up under the G20/OECD project on Base Erosion and Profit Shifting (BEPS). However, we will also take account of and comment on other proposals and initiatives related to digitalisation, especially in the EU,1 India and the US. Our Session 3 of 8 part OECD BEPS series Sign up for upcoming live broadcasts or watch all archived webcasts on demand at http://www.ey.com/webcasts.

See Article 9 of the OECD Model Tax Convention. general - eur-lex.europa.eu. 28 aug. 2020 — model treaty article and commentary on taxing digital economy. Digital Services Tax – OECD expects blueprint proposals for BEPS 2.0  13.5 OECD, BEPS and tax transparency . -1-.