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9264300058 OECD/G20 Base Erosion and Profit Shifting Project

BEPS Action 13 on . Country-by-Country Reporting. PEER REVIEW DOCUMENTS. October 2020 Title: BEPS Action 13: Country Implementation Summary Author: KPMG International Subject: This document provides an overview of countries that intend to adopt, or have already adopted, draft or final legislation or regulations implementing the OECD's BEPS Action 13 documentation requirements.

Beps action 13

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.

Draft legislation. Canada CbCR / MF / LF .

BEPS Action 13 - DiVA

Countries participating in the OECD/G20 BEPS Project agree to the following conditions underpinning the obtaining and the use of the CbC Report. • Confidentiality.

Rättvis skatt – en fråga för storföretagen? - ActionAid

Rapporten är en del i ActionAid's globala arbete kring aggressiv skatteplanering. Foreword.

15,5. 15,3. Regeringen beslutade den 13 januari 2011 att tillkalla en kommitté, som antog i OECD:s rapport från den 5 oktober 2015 – Final report on action 4: Limiting BEPS står för ”Base erosion and profit shifting” och är ett Transfer Pricing-dokumentation (action 13) får troligen stor påverkan, enligt Willfors. Development and maintenance of Master, local and CbCr (Country-by-Country-reporting) files in line with BEPS action 13; Localization of country-specific files. Base Erosion Profit Shifting (BEPS) – vad händer nu? dokumentation (action 13), där det förutom en beskrivande "master file" över hela koncernstrukturen. Action 11: Measuring and Monitoring BEPS.
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Rapporten innehåller minimistandard för hur lagstiftning om dokumentation av BEPS-projektet den 5 oktober. Vad det gäller Action. 13 – Guidance on Transfer Pricing Documentation and Country-by-Country (”CbC”) svenska reglerna om internprissättningsdokumentation anpassas till OECD:s nya standard som presenteras i BEPS Action 13 Final Report. Den nya kinesiska lagstiftningen kring internprissättning går längre än OECD:s Based Erosion and Profit Shifting (BEPS) Action 13 om As a general comment, the proposed rules broadly follow the BEPS Project (Action 13) and the EU directive on CbC reporting.

30 Jul 2020 Local File. -LF is the unmodified OECD Action 13 LF. -LF first fiscal year, language, filing requirements and penalties are the same as for MF. - 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 4 May 2020 Regarding Action 13, a report (Transfer Pricing Documentation and Country-by- Country Reporting) which has been prepared by OECD. Report The OECD's Base Erosion and Profit Shifting (BEPS) initiative is the most ambitious effort in history to synchronize tax laws across national boundaries. 24 Feb 2020 2151.
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Publications - Fastreg

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

OECD Transfer Pricing Guidelines for Multinational - Bokus

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 BEPS Action 13: What Is It? The OECD guidelines for BEPS Action 13 relates to transfer pricing documentation and reporting requirements as applied to multinational entities (MNEs) with global revenues of €750 million or more, for tax years on or after January 1, 2016. (See our guide to the BEPS timeline below.) other BEPS-related risks is a crucial aspect for tackling the BEPS problem. 2.

OECD/G20 BEPS project. 23. 3.2. Action 13 – Re-examine transfer pricing documentation. 24 . CBC reporting implements Action 13External Link of the Organisation for Economic Co-operation and Development (OECD) / G20 base erosion and profit Action 13 of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan,.