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welches Gewinnkürzungen und -verlagerungen (Action Plan on "Base Erosion and Profit Shifting", BEPS) eindämmen sollte. BEPS-projektet. EU:s skatteflyktsdirektiv, som trädde i kraft år 2019, är ett resultat av det arbetet. Kommissionen föreslår också ytterligare harmonisering genom.
Profit Shifting ("BEPS") package for the reform of the international tax 15 Jun 2015 Proposal for a Council Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation. 21 Jun 2016 Monday 20 June 2016 at midnight the EU Council reached political agreement on the Anti Tax Avoidance Directive (ATAD). regarding base erosion and profit shifting (BEPS) and to add certain anti tax avoidance measures&nb 17 Oct 2019 The near implementation of the Council Directive (EU) 2017/952 with regard to hybrid mismatches with third countries (ATAD 2) will however DebevoiseWhat You Need to Know About Structuring Your Fund in the BEPS Era DebevoiseAnalysis - BEPS Action 6 and Private Equity Funds. 2 Feb 2017 The new Pressure Equipment Directive 2014/68/EU (PED) replaces the existing directive 97/23/EC. All details and what manufacturers, EU anti-BEPS: Council Directive on Rules Against Corporate Tax Avoidance ( ATAD).
EU-kommissionen rekommenderar ökad samordning i
This article provides an overview of the proposed provisions and reflecting BEPS initiative, EU Directive July 7, 2016 In brief On May 31, 2016, the German Federal Ministry of Finance published a ministerial draft bill intended to implement certain recommendations resulting from the OECD BEPS project and also the provisions of the European Union Mutual Assistance Directive. EU moves forward on BEPS Over the past few years, the European Commission (EC) has undertaken consultations and proposed new legislation and guidance in a number of areas that overlap with the OECD’s Action Plan items. 1 Amending Directive 2011/16/EU. 2 2015/849/EU.
EU tax law WEB Eqiom prev. Holcim - C-6/16
One of the core pillars of the Commission’s agenda is an Anti Tax Avoidance Directive, also known as the EU BEPS directive. Taxand Netherlands focuses on the impact of the proposal on the Dutch tax system. 2018-05-01 BEPS. However BEPS offers optional territorial approach while EU has introduced a ’one size fits all’ approach encompassing CFCs in third countries. EU ATAD is generally in line with BEPS recommendation.
BEPS-projekt, men informationen är inte offentlig utan delas mellan myndigheter. fattar rapportering av företagens verksamhet inom EU och ett begränsat antal skatteparadis.
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Contrary to BEPS no extension to third countries. EU Anti Tax Avoidance Directive Exit Taxes GAAR CFC Rules Hybrid Mismatches OECD BEPS and EU Anti-Tax Avoidance Directive Implications for Captive Insurers Richard Cutcher of Captive Review reported in the latest edition that EY is building a working group to lobby the OECD and ensure those writing the upcoming transfer pricing paper are fully educated on what captive insurance companies are about. Understanding BEPS . From tax avoidance to digital tax challenges . SUMMARY .
2018-04-12 · To help ensure that Member States issue provisions that effectively limit these inconsistencies, the BEPS directive provides that the legal classification of an instrument or a hybrid company of the Member State in which a payment, expenditure or loss originates is recognized by the other Member State affected by this inconsistency. This Directive aims to achieve a balance between the need for a certain degree of uniformity in implementing the BEPS outputs across the EU and Member States' needs to accommodate the special features of their tax systems within these new rules.
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EU-kommissionens förslag till ändringsdirektiv till rådets direkt
This includes a proposal for an anti-base erosion and profit shifting (BEPS) EU directive.