av A Magnor · 2017 — OECD har drivit ett projekt som går under benämningen BEPS. Detta projekt 3.6.1 OECD:s riktlinjer i samband med slutrapporten angående BEPS Action 13 .

Action 13 Report (OECD, 2015) form one of the four BEPS minimum standards. Each of the four BEPS minimum standards is subject to peer review in order to ensure timely and accurate implementation and thus safeguard the level playing field. All members of the Inclusive Framework on BEPS commit to implementing the Action 13 minimum standard

OECD BEPS Action 13 BEPS Action 13 which outlines new documentation requirements that is a part of the BEPS Action Plan was formally introduced by the OECD on July 2013 and 5 Jan 2020 Chapter 3: Why is there a need for BEPS Action 13? for CbCR obligation. 10 OECD Action 13: Country-by-country Reporting, available at: 3 Oct 2019 Action 13: Sets a minimum standard consisting of the provision of information to tax 2013: the G20/OECD1 BEPS action plan was presented. 24 May 2016 This solution will help groups, that have to adhere to the OECD BEPS Action 13 regulations, with the collection and structuring of BEPS data.

Oecd beps action 13

As Action 13 is a minimum standard, all members of the Inclusive Framework on BEPS … According to today’s OECD release, the report today forms the basis on which the continuing BEPS Action 13 peer review processes will be undertaken.The Action 13 standard on CbC reporting—like the other four BEPS minimum standards—is subject to peer review to determine there is … About BEPS Action 13. This is one part of the series of deliverables that the Organisation for Economic Co-operation and Development (OECD) and G20 countries requires in its Action Plan on Base Erosion and Profit Shifting (BEPS). On 3 September 2019, the Organisation for Economic Co-operation and Development (OECD) released the compilation of outcomes of the second phase of peer reviews1 (the Compilation) of the minimum standard on Action 13 ( Transfer Pricing Documentation and Country-by-Country Reporting) of the Base Erosion and Profit Shifting (BEPS) project. BEPS Action 13: Transfer Pricing Documentation and Country-by-Country Reporting 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 13 See EY Global Tax Alert, OECD releases report under BEPS Action 13 on Transfer Pricing Documentation and Country-by-Country Reporting, dated 23 September 2014.

Inclusive Framework jurisdictions have committed to have their compliance with the minimum standard reviewed and monitored by its peers through a robust peer review process that seeks to increase efficiencies and … ICC welcomed the opportunity to provide comments on the Organization for Economic Co-operation and Development (OECD)’s public consultation on the review of Country-by-Country Reporting (BEPS Action 13) as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to address the issues concerning the use of Country-by-Country (CbC) reports by tax administrations for the purposes of BEPS Action 13 Guide – Page 3 Understanding the logic behind the OECD guidance is your first step in BEPS reporting readiness and in building a fundamental data framework.

Action 13 - 2015 Final Report Förlag: OECD transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be

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BEPS Actions implementation by country Ireland Last reviewed by Deloitte: March 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

I OECD:s handlingsplan inkluderades åtgärd 13 om dokumentation av om land-för-land-rapporter med anknytning till åtgärd 13 (Action 13: Final Report. 13 i OECD:s BEPS-rapport ska implementeras i medlemsstaterna.

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skatteförfarandelagen (2011:1244), prop. 2016/17:47 Bilaga 1, https The BEPS Action 13 report (Transfer Pricing Documentation and Country-by-Country Reporting) provides a template for multinational enterprises (MNEs) to report annually and for each tax jurisdiction in which they do business the information set out therein. This report is called the Country-by-Country (CbC) Report. Guidance on Country-by-Country Reporting: BEPS Action 13 Guidance on the Implementation of CbC Reporting As jurisdictions have moved into the implementation stage, some questions of interpretation have arisen. The Country-by-Country (CbC) reporting requirements contained in the 2015 Action 13 Report, OECD (2015), form one of the four BEPS minimum standards.

Action 13 of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) requires the development of “ rules regarding transfer pricing documentation to enhance transparency for tax administration, taking into consideration the compliance costs for business. News & Events. BEPS Actions.
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This paper takes a closer look at the OECD's BEPS Action 13 C-b-C reporting standard, lists both sides of the argument on whether it should be made public or

Man kan säga att OECD:s arbete i och med BEPS-projektet har bytt Transfer Pricing-dokumentation (action 13) får troligen stor påverkan, OECD har i september 2018 i sin förtydligande vägledning till of Country-by-Country Reporting – BEPS Action 13 avsnitt II, fråga 7.1). Projektet benämns BEPS, som står för Base Erosion and Profit Shifting, och där de nya dokumentationskraven ryms inom BEPS Action 13.

13. Countries participating in the OECD/G20 BEPS Project agree to the following conditions underpinning the obtaining and the use of the CbC Report. • Confidentiality. Jurisdictions should have in place and enforce legal protections of the confidentiality of the reported information. Such protections would

Action 11: Measuring and Monitoring BEPS. 50-51. Action 12: Mandatory Disclosure Rules. 52-53. Action 13: Re-examine Transfer Pricing Documentation. principle accepted by the tax authorities, if they are in line with the OECD TP Guidelines? Yes. Have the documentation requirements of.

Bulgarien. 26,6. 20,9. 16,2. 13,0. 13,7.