2012年6月、oecdにおいてbepsへの対応策を議論するbepsプロジェクトが発足する 2013年2月、BEPSに関する初期的報告書(Addressing Base Erosion and Profit Shifting)が公表される

The Organisation for Economic Co-operation and Development (OECD) define BEPS strategies as "exploiting gaps and mismatches in tax rules". Corporate tax havens offer BEPS tools to "shift" profits to the haven, and additional BEPS tools to avoid paying taxes within the haven (e.g. Ireland's " CAIA tool ").

14 See EY Global Tax Alert, OECD releases report under BEPS Action 15 on feasibility of developing multilateral instrument to amend bilateral tax treaties, dated 19 September 2014. Due to the ongoing health crisis, the 11th plenary meeting of the OECD/G20 Inclusive Framework on BEPS was held virtually and open to the public, allowing a OECD’s BEPS initiative—Deloitte’s sixth annual survey The purpose of Deloitte’s 2019 survey was to gauge multinationals’ views on the progress of the implementation of the BEPS project recommendations and their views on consequential developments within their organizations given the changing tax landscape. the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. A key focus of this work is to eliminate double non-taxation.

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Bakgrund. Som vi skrivit i tidigare TaxNews presenterade OECD i måndags sina slutrapporter avseende de femton åtgärder (actions) som identifierats inom ramen för On 4 December 2017, the OECD released the first annual peer review report, which covered the assessment of 44 jurisdictions (i.e., OECD and G20 countries and countries that were in the OECD accession process during the BEPS project) for the 2016 calendar-year period. The report included 49 country-specific recommendations for improvement. 3 The BEPS 2.0 project schedule. The OECD has taken the following actions over the past year in connection with the BEPS 2.0 project: May 2019: The OECD released its PoW on the process for achieving a consensus-based solution (subsequently endorsed by the G20 and G7 in June and July 2019 respectively); OECD BEPS (IN)ACTION 1 257 (the 2013 Report).3 BEPS is tax planning that shifts profits “in ways that erode the taxable base to locations where they are subject to a more favour-able tax treatment.”4 The report emphasizes the “pressing and current issue” of BEPS and the resulting “serious risk to tax revenues, tax sovereignty and Understanding BEPS . From tax avoidance to digital tax challenges .

24 Jul 2019 Latest BEPS action 5 reviews include results on no or only nominal tax jurisdictions · OECD · Economic substance · BEPS · International tax · Tax

Following the release of the BEPS package in October 2015, G20 Leaders urged its timely implementation and called on the OECD to develop a more inclusive framework (IF) with the involvement of interested non-G20 countries and jurisdictions, including developing economies. On 13 February 2020, the OECD hosted a webcast to discuss some of the preliminary results of its ongoing work on the economic analysis and impact assessment of the BEPS 2.0 project. 3 During that webcast, the OECD Secretariat noted that the analysis would be updated as the work on the BEPS 2.0 project progressed and further decisions were made by the Inclusive Framework on the specific BEPS Actions Developed in the context of the OECD/G20 BEPS Project, the 15 actions set out below equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created.

OECD har berknat att de betalar mellan 4 och 8,5 procentenheter lgre bolagsskatt n fretag som bara verkar i ett eller ngra f lnder. huvudorsaken till att BEPS-projektet inleddes) verkar emellertid fortfarande vara Skatteplanering Wikipedia.

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52%. The slow increase in additional policies continues, this could be due to some of the BEPS Actions (and other antiavoidance meas- ures) gradually coming On 13 February 2020, the OECD hosted a webcast to discuss some of the preliminary results of its ongoing work on the economic analysis and impact assessment of the BEPS 2.0 project. 3 During that webcast, the OECD Secretariat noted that the analysis would be updated as the work on the BEPS 2.0 project progressed and further decisions were made by the Inclusive Framework on the specific The OECD measures outlined below do not represent a required “minimum standard” under the BEPS package: they are recommendations that set an “agreed general policy direction”. Countries are thus not obliged to implement these measures, although the EU is doing so. In principle, the OECD recommended that countries introduce new 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).). The report was produced by the OECD The BEPS initiatives grew out of a perception that many multinationals were not paying their ‘fair’ share of tax and were taking advantage of the arbitrage opportunities afforded by outmoded principles of international taxation designed for a pre digital age.
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3 The BEPS 2.0 project schedule. The OECD has taken the following actions over the past year in connection with the BEPS 2.0 project: May 2019: The OECD released its PoW on the process for achieving a consensus-based solution (subsequently endorsed by the G20 and G7 in June and July 2019 respectively); OECD BEPS (IN)ACTION 1 257 (the 2013 Report).3 BEPS is tax planning that shifts profits “in ways that erode the taxable base to locations where they are subject to a more favour-able tax treatment.”4 The report emphasizes the “pressing and current issue” of BEPS and the resulting “serious risk to tax revenues, tax sovereignty and Understanding BEPS .

OECD’s Base Erosion and Profit Shifting (BEPS) initiative and the “Global Tax Reset” 8 Level of C-suite/Board engagement on average has not changed since 2018. There have been notable increases in the Netherlands (from 61%), France (from 44%), Switzerland (from 59%) and decreases in Germany (from 60%), China (from 80%) and the UK (from 80%).
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den 23 maj Fråga 2012/13:541 Svenskt deltagande i projektet BEPS av Peter Anders Borg M På initiativ av G20 har OECD tillsatt tre arbetsgrupper som ska förknippad med den högerextrema filosofen Ayn Rand om vilken Wikipedia.

Countries are thus not obliged to implement these measures, although the EU is doing so. In principle, the OECD recommended that countries introduce new Executive summary.