February 2013, OECD and G20 countries adopted a 15-point Action Plan to address BEPS in September 2013. The Action Plan identified 15 actions along three key pillars: introducing coherence in the domestic rules that affect cross-border activities, reinforcing substance requirements in the existing international standards, and improving transparency

In particular, Action 13 of the OECD/G20 BEPS (Base erosion and profit shifting) action plan includes a requirement that MNEs provide all relevant governments

26,6. 20,9. 16,2. 13,0. 13,7. 15,5.

There are 15 BEPS Actions that are currently being considered and worked on by the OECD. For each of the Actions, there are factors to consider such as the timing, impact and potential impact on policy. The OECD/G20 has set a number of deadlines to conclude on the BEPS Actions. BEPS Action 13: Transfer Pricing Documentation & Country-by-Country Reporting. As outlined in our May, 2015 newsletter article, Addressing International Tax Planning in the Changing BEPS Landscape, in 2013 the OECD, together with the G20, developed a 15-point Action Plan to address abusive tax practices it refers to as Base Erosion and Profit Shifting, or BEPS. 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.

In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful 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.

The OECD Committee on Fiscal Affairs (CFA), bringing together 44 countries on an equal footing (all OECD members, OECD accession countries, and G20 countries), has adopted a final set of deliverables described in the Action Plan.

av K ANDERSSON · Citerat av 3 — på uppdrag av G20-länderna (de 19 största ekonomierna i världen jämte andra halvan av 1990-talet bedrev OECD ett projekt om Harmful Tax 10 Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 102,3 104,1 105,2 106,5 106. Bulgarien. 26,6. 20,9.

Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity.

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 hence to protect tax BEPS Actions Developed in the context of the OECD/G20 BEPS Project, the 15 actions set out below 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. OECD/G20 Base Erosion and Profit Shifting Project Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 3) Inclusive Framework on BEPS: Action 13. BEPS practices cost countries 100-240 billion USD in lost revenue annually, which is the equivalent to 4-10% of the global corporate income tax revenue. Working together in the OECD/G20 Inclusive Framework on BEPS, over 135 countries are implementing 15 Actions to tackle tax avoidance, improve the coherence of international tax rules and ensure The OECD Committee on Fiscal Affairs (CFA), bringing together 44 countries on an equal footing (all OECD members, OECD accession countries, and G20 countries), has adopted a final set of deliverables described in the Action Plan.

26,6. 20,9. 16,2. 13,0. 13,7. 15,5. 15,3.
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This takes the form of the inclusive framework which held its first meeting in Kyoto, Japan in June 2016. The 15 BEPS final reports Reports were adopted for each BEPS action. The four minimum standards are highlighted (s ee actions 5, 6, 13 and 14 below). BEPS 1.0 – FIRST PHASE OF THE OECD/G20 BEPS PROJECT.

förslag som finns framtaget inom OECD och G20 – BEPS. Det viktiga nu är att skatteupplägg. Action 13 – Dokumentationskrav och land-för-land rapportering Om G20/OECD:s ländernas BEPS-handlingsplan har resulterat i minimistandarder Standardiserad rapportering för varje enskilt land (BEPS-åtgärd 13): för god förvaltning i skattefrågor innefattar även FATF:s (Financial Action Task Force) Man kan säga att OECD:s arbete i och med BEPS-projektet har bytt BEPS Package”) presenterades för godkännande av G20-ländernas Transfer Pricing-dokumentation (action 13) får troligen stor påverkan, enligt Willfors.
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Action 11: Measuring and Monitoring BEPS. 50-51. Action 12: Mandatory Disclosure Rules. 52-53. Action 13: Re-examine Transfer Pricing Documentation.

The phased review process follows the phased implementation of CbC Reporting. , Action 1 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. 2.

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OECD/G20 Base Erosion and Profit Shifting Project Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report more info: https://doi.org/10.1787/9789264241480-en

EY Global.

av T FENSBY · Citerat av 2 — ten har flyttats från OECD till G20 vilket medfört att flera länder utanför 13 Den utgående Treasury Deputy Assistant Secretary for International Tax Affairs, 21 OECDs Action Plan on BEPS (2013) noterar i detta sammanhang att ”[w]hile

The OECD/G20 has set a number of deadlines to conclude on the BEPS Actions. BEPS Action 13: Transfer Pricing Documentation & Country-by-Country Reporting. As outlined in our May, 2015 newsletter article, Addressing International Tax Planning in the Changing BEPS Landscape, in 2013 the OECD, together with the G20, developed a 15-point Action Plan to address abusive tax practices it refers to as Base Erosion and Profit Shifting, or BEPS. 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. 14 See EY Global Tax Alert, OECD releases report under BEPS Action 15 on feasibility of developing multilateral instrument to amend bilateral tax treaties, dated 19 September 2014.

In February 2020, the OECD launched a public consultation process on matters where its members seek input from stakeholders in conducting this 2020 review. 1. The Base Erosion and Profit Shifting (BEPS) Action Plan adopted by the OECD and G20 countries in 2013 recognised that enhancing transparency for tax administrations by providing them with adequate information to assess high-level transfer pricing and other BEPS-related risks is a crucial aspect for tackling the BEPS problem.