Samfundsskatt och dess effekt på företag och - Theseus
Should unfairness be maintained in corporate taxation? - Timbro
The consultation sought general comments on Action 1, but also requested answers to a set of specific questions related to business models employed in the digital economy and how new technologies have impacted these models. 1 REQUEST FOR INPUT ON WORK REGARDING THE TAX CHALLENGES OF THE DIGITALISED ECONOMY . 1. Background .
15 sep. 2018 — Lastly he also suggested that we could contact an expert on BEPS (base erosion profit What has OECD's BEPS study led to and what impact will it have on the minimizing MIT IDE in MIT Initiative on the Digital Economy 10 okt. 2016 — Till hjälp för tolkningen har OECD gett ut Transfer Pricing Guidelines. Dessa riktlinjer är nyligen ändrade inom ramen för OECD:s BEPS-projekt. i.e.
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But while the new US Treasury secretary has expressed support for the BEPS negotiations to address what it calls BEPS, Base Erosion and Profit Shifting. The OECD and EU member states are targeting the digital economy as the main culprit for the Mar 16, 2021 The OECD's Pillar One and Two project can be traced back to the OECD's BEPS activities in the digital age should be allocated among countries. 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.
OECD: Publiceringsdatum för slutliga BEPS-rapporter
Europeiska rådets möte (den 19 oktober 2017) - slutsatser av F Ytterberg · 2014 — Uppsatsen fokuserar på de områden gällande definitionen som OECD och G20 BEPS Action 1: Address the tax challenges of the digital economy 24/03/2014 11 maj 2017 — Spotify has joined the Digital Economy Group, which represents is why we support the OECD's BEPS initiative to create consensus behind a 15 sep. 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.
Action 1 encompasses identifying difficulties the digital economy poses for applying existing international tax rules and developing options to address them. Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 1 (Tax Challenges of the Digital Economy) of the BEPS Action Plan.
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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. The report notes, however, that certain business models and key 2018-07-08 Digital Economy On 16 September 2014, ahead of the G20 Finance Ministers’ meeting on 20-21 September, the OECD published seven papers as a first tranche of deliverables under the Base Erosion and Profit Shifting (‘BEPS’) Project. The OECD will be continuing its work on the remainder of the 15 Actions on BEPS throughout 2015.
KPMG report: OECD’s digital economy project, implications beyond the digital economy KPMG report: OECD’s digital economy project The Organisation for Economic Cooperation and Development (OECD)/G20 “Inclusive Framework” on base erosion and profit shifting (BEPS) is considering several proposals to develop a consensus-based solution to address the tax challenges arising from the
OECD BEPS: RECONCILING GLOBAL TRADE, TAXATION PRINCIPLES AND THE DIGITAL ECONOMY By Hosuk Lee-Makiyama, Bert Verschelde The authors are director and research associate respectively at ECIPE. Corresponding author: Hosuk Lee-Makiyama (hosuk.lee-makiyama@ecipe.org) ECIPE OCCASIONAL PAPER • No. 4/2014 www.ecipe.org
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. 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
2018-07-08 · The Organisation for Economic Cooperation and Development (OECD) launched its project to address base erosion and profit shifting (BEPS) in 2013 with an Action Plan of 15 Actions. Action 1 encompasses identifying difficulties the digital economy poses for applying existing international tax rules and developing options to address them. Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 1 (Tax Challenges of the Digital Economy) of the BEPS Action Plan. Digital economy update: EU and OECD ECOFIN fails to reach agreement on digital advertising tax compromise text but the OECD is pressing forward with a global response.
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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. 20 jan. 2021 — Hall, BEPS 2.0 – utökad beskattningsrätt för marknadsjurisdiktioner, OECD, Addressing the Tax Challenges of the Digital Economy, 2015, s. Bland de olika projekt som OECD arbetar med är BEPS (”Base Erosion Profit Shifting”) högt prioriterat.1 BEPS-projektet syftar till att täppa till hålen i såväl 8 sep.
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. 20 jan. 2021 — Hall, BEPS 2.0 – utökad beskattningsrätt för marknadsjurisdiktioner, OECD, Addressing the Tax Challenges of the Digital Economy, 2015, s.
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Vad är BEPS och vad innebär det för Sverige? - Skattenytt
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 the digital economy there can be different types The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project laid the foundations of the project to address the tax challenges arising from the digitalisation of the economy with the release of the BEPS Action 1 Report. Since then, the OECD/G20 Inclusive Framework on BEPS has been working on the issue, delivering an interim report in March 2018, at the request of the G20. 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 OECD stands ready to accompany countries as they seek to build a common understanding of the issues related to the digital economy and taxation, as well as the long-term solutions. Angel Gurría, OECD Secretary-General.
An Analysis of Actions of the OECD Action Plan on BEPS - Adlibris
The second pillar looks at the remaining issues from the BEPS agenda. Public Discussion Draft BEPS ACTION 1: ADDRESS THE TAX CHALLENGES OF THE DIGITAL ECONOMY 24 March 2014 – 14 April 2014 Comments on this note should be sent electronically (in Word format) by email to [email protected] before 5.00pm on 14 April 2014 at the latest. — OECD BEPS Project Outcomes: Highlights and Next Steps — 15 October, 10am EDT — New Reporting under BEPS Action 13 — 20 October, 10am EDT — Digital Economy Developments and BEPS Action 1 — 27 October, 12 noon EDT — Permanent Establishment Developments and BEPS Action 7 — 5 November, 10am EST 2020-01-30 · How do digital services taxes relate to the OECD’s work on the taxation of the digital economy? Would an agreement on the taxation of the digital economy at the OECD level, if approved, take precedence over an individual country’s digital services tax (i.e., France)? What is the OECD BEPS project and what is its main objective?
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 OECD stands ready to accompany countries as they seek to build a common understanding of the issues related to the digital economy and taxation, as well as the long-term solutions. Angel Gurría, OECD Secretary-General. Action and is intended to address remaining issues identified by the OECD/G20 BEPS … Data and research on tax including income tax, consumption tax, dispute resolution, tax avoidance, BEPS, tax havens, fiscal federalism, tax administration, tax treaties and transfer pricing., 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 OECD BEPS Project’s Digital Economy Proposals Report The Organization for Economic Cooperation and Development (OECD) has been executing on its initiative to address perceived exploitation of the global taxation system by multinational enterprises for several years. 2020-11-02 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.