A final report on Action 13 was released by the OECD as part of its 5 October 2015 package of final reports. To achieve the objective of providing tax authorities with useful information to assess transfer pricing and other BEPS risks, the OECD Action 13 report put forward a three-tiered structure consisting of the following:

Title: BEPS Actions Implementation - Singapore Author: Deloitte Subject: On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project.

By opening up transfer pricing to the closest possible scrutiny and potential challenge, BEPS Action 13 (Transfer Pricing Documentation and Country-by-Country Reporting) was never going to be a narrow or straightforward compliance exercise. BEPS Action Plan: Action 13 - Transfer pricing documentation. BEPS Action Plan: Action 14 - Dispute resolution mechanisms. BEPS Action Plan: Action 15 - A multilateral instrument.

Beps action 13

The consultation concerns tax law changes to incorporate into Israeli transfer pricing documentation rules the three-tiered approach recommended by the OECD as part of Action 13 of its tax base erosion and profit shifting (BEPS) Action Plan. A final report on Action 13 was released by the OECD as part of its 5 October 2015 package of final reports. To achieve the objective of providing tax authorities with useful information to assess transfer pricing and other BEPS risks, the OECD Action 13 report put forward a three-tiered structure consisting of the following: The BEPS Action 13 Report sets out three permitted uses for information contained in CbC Reports, namely: To assess high-level transfer pricing risk; To assess other BEPS-related risks; and ; For economic and statistical analysis. The UAE is committed to using information provided in CbC Reports in accordance with the permitted uses above. BEPS Actions Implementation Matrices set out a summary of the local country implementation and expected changes related to the BEPS Actions and, for the EU member states, the European Anti-Tax Avoidance Directive (ATAD). documentation (Action 13) Common approach Switzerland does not plan to make transfer pricing documentation compulsory, but it is expected to monitor the situation. Taxpayers may need to make available the Masterfile that already must be prepared as part of tax audits.

En fallstudie om SSAB:s dokumentation av internpriser och effekten av BEPS Action 13 Namn: Hanna Färnqvist Sophie Wallin Erik Widén !! Sist men inte minst

Titel: OECD Transfer Pricing Documentation and Country-by-Country Reporting – Action 13 - 2015 Final Report. Utgivningsår: 2015. Omfång: 70 sid.

BEPS Action plan 13 in the light of confidentiality Håkansson, Filippa LU () HARN60 20161 Department of Business Law. Mark; Abstract OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS).

OECD BEPS ACTION 1 -- Address the tax challenges of the digital Det anges att pågående arbete inom OECD är av avgörande betydelse för att uppnå 13 Base Erosion and Profit Shifting (BEPS), Action 7. EU-lösningar för att genomföra OECD:s BEPS-åtgärder och ytterligare initiativ mot som finns på kommissionens webbplats, ger medlemsstaterna ett transparent 10 http://www.oecd.org/ctp/beps-action-5-agreement-on-modified-nexus- As regards BEPS Action 13, although business were not keen on tax authorities Vad gäller punkt 13 i BEPS var företagen inte entusiastiska över idén att Payments, Action 4 - 2015 Final Report samt OECD (2015), Neutralising the Promemorian belyser konsekvenserna av förslagen avsnitt 13. En fallstudie om SSAB:s dokumentation av internpriser och effekten av BEPS Action 13 Namn: Hanna Färnqvist Sophie Wallin Erik Widén !! Sist men inte minst Ska omfatta ”ränta i ekonomisk mening” (BEPS 4 och ATAD). Utökning av dagens regler i 24 kap IL, inkl. de riktade bestämmelserna. skatteintäkterna i afrikanska länder, betydligt högre än OECD-ländernas ca 9 procent.2 6 https://www.oecd.org/tax/beps/beps-actions/action13/.

CbCR . Final Legislation. United States Implemented Draft bills/Public discussion draft Intention to Implement. CbCR / MF / LF . Final Legislation. Mexico CbCR. Draft legislation.
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Base erosion and profit shifting. 22.

The revised standardised approach will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful BEPS Action 13: navigating the new environment.
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Africa & Middle East: BEPS Action 13 Implementation. Source: KPMG International member firms. Key: Implemented Draft bills Intentions to implement No development. Total CbCR: 9 …

The G-20 leaders tasked the OECD with developing an action plan to address BEPS in a coordinated and comprehensive manner. In July 2013, the OECD 6 Mar 2020 The BEPS Action 13 report suggested a consolidated group revenue threshold of EUR 750 million, which would encompass approximately 90 Action 13 – Transfer Pricing Documentation and Country-by-Country Reporting. Rapporten innehåller minimistandard för hur lagstiftning om dokumentation av BEPS-projektet den 5 oktober.

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BEPS Actions implementation by country Canada Last reviewed by Deloitte: July 2017 On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project. The output under each of the BEPS actions is intended to form a complete and cohesive

Total CbCR: 9 Countries 2 Countries 4 Countries BEPS Action plan 13 in the light of confidentiality Håkansson, Filippa LU () HARN60 20161 Department of Business Law. Mark; Abstract OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS). 2020-05-27 · OECD Reviews BEPS Action 13 Country-by-Country Reporting – Consultation and Hearing. May 27, 2020 .