Just nu pågår en process för att reformera det globala skattessystemet inom OECD (kallad BEPS 2.0). Processen utgör en unik chans att bota 

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).

Versio 2.0. KK 966/2013 vp — Ari Torniainen /kesk. KIRJALLINEN KYSYMYS 966/2013 vp. Veroparatiisit OECD:ssa on uutena hankkeena BEPS-hanke. av J Monsenego · Citerat av 1 — Alla förslag som OECD har lämnat inom ramen för BEPS-pro- Debate May Pave Way for 'BEPS 2.0,' Saint-Amans Says, Tax Notes International, 19 november  Fair taxation in a digitalised and globalised economy - BEPS 2.0 (B9-0238/2019) Vi står även bakom arbetet med OECD:s BEPS-regler mot internationell  of Rule 6 in the Tallinn Manual 2.02020Självständigt arbete på avancerad nivå The Definition of a Permanent Establishment in the BEPS Era: An analysis of Article 5(5) of the OECD Model Treaty2017Självständigt arbete på avancerad  såsom OECD:s BEPS-projekt (Base Erosion and Profit Shifting) och EU:s motsvarighet ATAP i OECD-länderna Löfbom, E (2018), ”Lönar sig arbete 2.0? En. 13.5 OECD, BEPS and tax transparency . In November 2014, EY published its report The Path Forward 2.0, where European and Dutch financial institutions  consider the final report from OECD BEPS Action 4 and the European Council's draft directive The Interest Coverage Ratio shall not be less than 2.0:1.

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Executive summary. On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) and the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) released a series of documents in BEPS 2.0: OECD publishes blueprints and revised timing, leading France to resume its digital sales tax 27 Nov 2020 As anticipated in our recent post , the OECD published two blueprints on the architecture of Pillar One (new allocation of taxing rights) and Pillar Two (global minimum tax rate) on 12 October 2020. While the conclusion of the OECD’S Base Erosion and Profit Shifting (BEPS) initiative does not seem long ago, the OECD’s tax focus quickly moved to the tax challenges arising from digitisation, now commonly referred to as BEPS 2.0. This week, the OECD published two reports, extending to some 480 pages, addressing the ‘Tax Challenges Arising from Digitisation’. 2019-10-09 2020-02-18 The BEPS 2.0 project schedule.

ningen måste enligt ekonomiutskottets åsikt anpassas till OECD:s BEPS-reglering (Base Erosion and Profit I Förenta staterna utvecklas nu indikatorn GPI 2.0. till vad DNS benämner Social hållbarhet 2.0.

The OECD recently published the blueprints for Pillar One and Pillar Two of BEPS 2.0. The purpose of this Tax Insight is to provide some context and…

Seminariet kommer att handla om BEPS-projektet, Base Erosion and Profit Shifting, som startats av OECD och G20-länderna och som även Sverige deltar i. ningen måste enligt ekonomiutskottets åsikt anpassas till OECD:s BEPS-reglering (Base Erosion and Profit I Förenta staterna utvecklas nu indikatorn GPI 2.0. till vad DNS benämner Social hållbarhet 2.0.

Som en följd härav driver OECD nu BEPS 2.0-projektet och flera renommerade internationella bedömare är av uppfattningen att OECD 

Tax and digital: OECD/G20 Inclusive Framework on BEPS invites public input on the Pillar One and Pillar Two Blueprints 12/10/2020 - As part of the ongoing work to develop a solution to the tax challenges of the digitalisation of the economy, the OECD/G20 Inclusive Framework on BEPS is seeking public comments on the Reports on the Pillar One and Pillar Two Blueprints.

The consultation document outlines the OECD's proposals to recognise a new form of taxable presence ("new taxing right") and new rules for allocating profit to market jurisdictions. 1. See EY Global Tax Alert, OECD workplan envisions global agreement on new rules for taxing multinational enterprises, dated 3 June 2019. 2. See EY Global Tax Alert, The OECD takes next step on BEPS 2.0 – Proposal for a “unified approach” for additional market country tax, dated 10 October 2019. Se hela listan på pwc.ch Since our last post on BEPS 2.0 (published in February 2020) and despite the COVID-19 situation, the OECD has dedicated further resources and made significant progress on this topic as described by the OECD in their "Update on the Programme of Work since February 2020", included in the OECD’s Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors report published in BEPS 1.0 – FIRST PHASE OF THE OECD/G20 BEPS PROJECT. In the context of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, the 15 final actions were published to 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.
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See EY Global Tax Alert, The OECD takes next step on BEPS 2.0 – Proposal for a “unified approach” for additional market country tax, dated 10 October 2019. Ibid; See EY Global Tax Alert, OECD documents on BEPS 2.0 include new details and identify issues under consideration on Pillar One and Pillar Two, dated 7 February 2020.

Since then, the OECD/G20 Inclusive Framework on BEPS has been working on the issue, delivering an interim report in March 2018 See EY Global Tax Alert, BEPS 2.0 – Pillar Two: the OECD issues consultation document on design of global minimum tax rules, dated 8 November 2019. See EY Global Tax Alert, OECD hosts public consultation on global anti-base erosion (GloBE) proposal under Pillar Two of BEPS 2.0 project, dated 13 December 2019. This week, the OECD published two reports, extending to some 480 pages, addressing the ‘Tax Challenges Arising from Digitisation’. These reports, referred to as “blueprints”, address what have come to be known as Pillar One and Pillar Two of BEPS 2.0.
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En. 13.5 OECD, BEPS and tax transparency . In November 2014, EY published its report The Path Forward 2.0, where European and Dutch financial institutions  consider the final report from OECD BEPS Action 4 and the European Council's draft directive The Interest Coverage Ratio shall not be less than 2.0:1. 11.9.2.