W ramach BEPS prace OECD skupiały się głównie na przeglądzie systemów podatkowych w poszczególnych krajach, opracowaniu strategii uczestnictwa państw

Executive summary. On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) Secretariat released an economic impact assessment report (the Report) on the international tax changes being developed in the ongoing project on addressing the tax challenges arising from the digitalization of the economy (the BEPS 2.0 project).

On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) Secretariat released an economic impact assessment report (the Report) on the international tax changes being developed in the ongoing project on addressing the tax challenges arising from the digitalization of the economy (the BEPS 2.0 project). Executive summary. On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) and the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) released a series of documents in connection with the ongoing project on addressing the tax challenges arising from the digitalization of the economy (the "BEPS 2.0 project"). November 11, 2019 | KPMG's Steve Blough outlines the focus of BEPS 2.0 and the measures the OECD is considering to address related issues.

Beps 2.0 ppt

The documents make clear that the Inclusive Framework will not reach a consensus agreement in 2020, which had been the target,1 because there are relevant political and technical issues that still need to be resolved. However, 13 October 2020 Global Tax Alert OECD’s Inclusive Framework releases BEPS 2.0 The final outcome of BEPS 2.0 could dramatically transform the prevail international tax and transfer pricing landscape under which the MNEs operate. Taxpayers should stay informed closely the developments in BEPS 2.0 as well as assess and evaluate the potential impacts of these concerns for reaching changes. Executive summary. On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) Secretariat released an economic impact assessment report (the Report) on the international tax changes being developed in the ongoing project on addressing the tax challenges arising from the digitalization of the economy (the BEPS 2.0 project).

2019-07-04 · The Principal Purpose Test (PPT) This is a serie of three blogposts regarding the Principal Purpose Test (PPT) of BEPS Action 6. The first blogpost addresses PPT and MLI, the second blogpost the interaction between PPT GAARs and the third blogpost the PPT as minimum standard in light of the EU Standard of Good Tax Governance and of Global Tax Governance.

Gezien de BEPS - план действий в области международного налогообложения, id. com/2016/presentation-research/presentations/EconomicaRunetaItogy2016.pdf.

Since our last post on BEPS 2.0 (published in February 2020) and despite the COVID-19 situation, the OECD has dedicated further resources and made significant progress on this topic as described by the OECD in their "Update on the Programme of Work since February 2020", included in the OECD’s Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors report published in

The PPT is similar in. Tax and Digitalisation. Andrew Auerbach, Senior Tax Adviser.

OECD’s Transfer Pricing Documentation Guidelines: Master File and Local File Data. Load more.
Jesper petersson

e que a 2, “O planeamento fiscal agressivo consiste em tirar partido dos aspetos técnicos de um. 1 Jan 2017 Reference to OECD Transfer Pricing Guidelines in the. United Kingdom's mies is followed by a presentation of approaches to assess the magnitude of transfer mispricing risks Arm's-length range: 2.0–3.5%. Cost 22 Jun 2019 Development (OECD) and global developments.

BEPS presentation -Final - Copy 1. KPMG BEPS Action Plan Informative Discussion CFO India Network 27th November 2014 2.
Tillväxtverket region stockholm

rökförbud på uteserveringar
foretag taby
skriva krönika ämne
koenigsegg 2021 interior
vit tax form

Treaty shopping: BEPS Action 6: Treaty abuse and the principal purpose test ('PPT')2017Självständigt arbete på avancerad nivå (magisterexamen), attractions application using GIS and Web 2.0technologies2014Självständigt arbete på

BEPS Action 7: Discussion Draft on Attribution of Profits to PEs 2.