Development (OECD) launched an Action Plan on BEPS in July 2013. OECD had identified 15 specific actions considered necessary to prevent BEPS, out of which the first set of recommendations have been released in September 2014. OECD on 5 October 2015 issued final reports in connection with all its Action Plan to address BEPS,

performed global LVP by 5 to 7pp, driven by increased actions are based on observance of ethical standards ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 profit shifting (“BEPS”) project begun in 2015 with new proposals for a global

The results are reported as at January 2019. Action 5 on harmful tax practices; Action 6 on treaty abuse; Action 13 on transfer pricing documentation and country-by-country reporting; Action 14 on dispute resolution; The minimum standards are all subject to peer review processes. The mechanics of the peer review processes were not included as part of the final reports on these Actions. 3. See EY Global Tax Alert, OECD releases final reports on BEPS Action Plan, dated 6 October 2015. 4.

Addis Ababa Action Agenda, 16 Juli, 2015. OECD BEPS 2015 Final Reports, Okt 2015. CONCORD BEPS-projekt, men informationen är inte offentlig utan delas mellan myndigheter. the sustainable development goals: Report on the implementation of the Addis Ababa Action Agenda on.

10 Ibid. 11 M Herzfeld “News Analysis: Political Reality Catches Up With BEPS” Tax Analysts 3 February 2014. 12 OECD/G20 2015 Final Report on Action 5 at 11-12.

BEPS-åtgärdspunkterna. Action 13: Transfer Pricing Documentation and Country-by-Country Reporting · Action 14: Making Dispute Action 5 – Counter harmful tax practices more effectively, taking into account transparency and substance.

BEPS Actions addressed in Action 5, as well as the challenging issue of transfer pricing for OECD Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Action 5: Countering Harmful Tax Practices More Effectively, Taking into OECD 2015 Final Report on Action Plan. BEPS. Base Erosion and Profit Shifting. 4 May 2016 OECD Public Discussion Draft: BEPS Action 3 (April 2015).

On 5 October 2015, the Organization for Economic Co-operation and Development (OECD) released final reports on all 15 focus areas in its Action Plan on Base Erosion and Profit Shifting (BEPS).

Background In 1998, the OECD Committee on Fiscal Affairs published a report on Harmful Tax Competition ("1998 Report"), with the purpose of developing a better understanding of harmful tax practices around the world. 2017-10-16 · 5. Since the publication of the final BEPS Action 5 Report (OECD, 2015), the FHTP has reviewed 164 preferential regimes. It is therefore timely to report on the results of the review of these preferential regimes.

Action 5 of this Action Plan commits the Forum to: Revamp the work on harmful tax practices with a priority on (i) improving transparency , including compulsory spontaneous exchange on rulings related to preferential regimes, and (ii) requiring Final report on BEPS Action 5: Countering harmful tax practices more effectively, taking into account transparency and substance October 14, 2015 On October 5, 2015, ahead of the G20 Finance Ministers’ meeting in Lima on October 8, the Organisation for Economic Co-operation and Development (OECD) This report is an output of Action 5. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and With the October 5 release of its final report containing a list of fifteen specific actions, the Organisation for Economic Co-operation and Development’s (OECD) Base Erosion and Profit Shifting (BEPS) project moved from study, debate, and consensus-building to implementation, monitoring, and—with respect to certain issues—more study On 5 October 2015, the OECD released its final report on Action 5, Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance (the Action 5 Report) under its BEPS Action Plan. 1 The Action 5 Report covers two main areas: (i) the definition of a “substantial activity” criterion to be applied when On 5 October 2015, the Organisation for Economic Co-operation and Development (OECD) released its final report on Action 5, Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance (the Harmful Tax Practices Report or the Final Report), under its Action Plan on Base Erosion and Profit Shifting (BEPS Action 5: Counter harmful tax practices more effectively, taking into account transparency and substance Introduction Pursuant to the release of the report addressing Base Erosion and Profit Shifting (BEPS) in February 2013, the Organisation for Economic Co-operation and 0 countries adopted a 15-point Action Plan to address BEPS in September 2013. Development (OECD) launched an Action Plan on BEPS in July 2013. OECD had identified 15 specific actions considered necessary to prevent BEPS, out of which the first set of recommendations have been released in September 2014.
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of developing countries to the G20/OECD Action. Plan on Base Erosion and Profit impact-of-beps-in-low-income-countries.pdf and Part 2 of a Report to mittee, beginning at the eleventh annual session of the Commit- tee in 2015, on:

See EY Global Tax Alert, OECD releases final reports on BEPS Action Plan, dated 6 October 2015. 2. See EY Global Tax Alert, OECD releases BEPS Action 14 on More Effective Dispute Resolution Mechanisms, Peer Review, dated 31 October 2016.