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The Estonian EU Presidency issued an updated version of the EU’s BEPS Roadmap in July 2017, which outlines the priorities for future action on BEPS-related issues within the EU in the remainder of 2017. The Estonian Presidency makes a distinction between short-term and medium-term work. 2016-03-07 2020-08-17 EU-BEPS ROADMAP BY THE LUXEMBOURG PRESIDENCY 1. On 25 November 2014, at the High Level Working Party on Taxation (HLWP), a discussion was held on further work related to unfair tax competition, base erosion and profit shifting in the EU context (hereinafter – EU BEPS).

Eu beps roadmap

On 25 November 2014, at the High Level Working Party on Taxation (HLWP), a discussion was held on further work related to unfair tax competition, base erosion and profit shifting in the EU context (hereinafter – EU BEPS). It was noted that this work should be brought Framework on BEPS published on 12 October 2020. While that meeting was ongoing, the European Commission (the Commission) presented its roadmap for the development of a European Union (EU) digital levy and initiated public consultations. Both consultation processes have their own dynamics. Dear Council of the EU, Under the right of access to documents in the EU treaties, as developed in Regulation 1049/2001, I am requesting the following documents: BEPS: Presidency roadmap on future work - Number: 10649/15. Yours faithfully, Michael Bauer OECD experts several BEPS topics (e.g. CFC legislation), in particular where the Commission has had doubts about the compatibility of certain ideas and/or proposed solutions with EU law.

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OECD experts several BEPS topics (e.g. CFC legislation), in particular where the Commission has had doubts about the compatibility of certain ideas and/or proposed solutions with EU law. In the second half of 2014, the Italian Presidency of the Council launched the idea of an 'EU - BEPS Roadmap'.

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A Possible Roadmap for European Tax Integration in the EU's Anti-Tax Avoidance Directive (“ATAD”) and the OECD's Base. Erosion and Profit the ATAD and BEPS as set out in the Roadmap. 5 September 2018. Sep 30, 2016 6 Council of the European Union, BEPS: Presidency roadmap on future work (14 July 2016 (OR. en) 11071/16 FISC. 121), para.29.

On 26 July 2019, Eswatini joined the BEPS Inclusive Framework, bringing the total number of jurisdictions to 132. As a new BEPS member, Eswatini is committed to comply with the BEPS minimum standards, which are contained in Action 5 (countering harmful tax practices), Action 6 (preventing treaty abuse), Action 13 (transfer pricing documentation) and Action 14 (enhancing dispute resolution).
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1. On 25 November 2014, at the High Level Working Party on Taxation (HLWP), a discussion was held on further work related to unfair tax competition, base erosion and profit shifting in the EU context (hereinafter – EU BEPS). It was noted that this work should be brought promoted and carried forward a concrete EU-BEPS Roadmap setting out a number of priorities for its term and highlighting other issues on which work could be foreseen in the middle or longer term (doc. 5968/15 FISC 15). This Roadmap was updated on 8 July 2015 (doc.

Se hela listan på skatteverket.se Se hela listan på skatteverket.se BEPS står för förkortningen Base Erosion and Profit Shifting. BEPS kommer att innebära ett större uttag av bolagsskatter och en omfördelning av beskattningsunderlaget mellan olika länder. Så påverkas svenska företag. 2020-08-17 · 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. Action 13 Country-by-Country Reporting Minimum Standard.
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10649/15 FISC 93), the Luxembourg Presidency wrapped up in a consolidated text (see chapter 2) the seven international anti-BEPS elements of the current CCCTB proposal that had been identified under the Italian Presidency and submitted so far The Netherlands Presidency of the Council of the European Union ('the Presidency') presented, on 23 February 2016, to the members of the High Level Working Party on Taxation an EU - Base Erosion and Profit Shifting (BEPS) Roadmap ('the Roadmap'), which sets out EU initiatives regarding tax competition and BEPS during its term, which ends in June 2016. OECD experts several BEPS topics (e.g. CFC legislation), in particular where the Commission has had doubts about the compatibility of certain ideas and/or proposed solutions with EU law. In the second half of 2014, the Italian Presidency of the Council launched the idea of an 'EU - BEPS Roadmap'. The Estonian EU Presidency issued an updated version of the EU’s BEPS Roadmap in July 2017, which outlines the priorities for future action on BEPS-related issues within the EU in the remainder of 2017. The Estonian Presidency makes a distinction between short-term and medium-term work.

Some of these cookies are necessary, while others help us analyse our traffic, serve advertising and deliver customised experiences for you. European Union: Dutch presidency issues EU-BEPS roadmap. The Netherlands, which currently holds the presidency of the council of the EU, issued an ambitious EU-BEPS “roadmap” on 19 February 2016 that sets out plans to move forward with previous EU proposals, as well as future efforts on areas relating to the OECD’s base erosion and profit shifting (BEPS) project. 2021-01-19 Dear Council of the EU, Under the right of access to documents in the EU treaties, as developed in Regulation 1049/2001, I am requesting the following documents: BEPS: Presidency roadmap on future work - Number: 10649/15. Yours faithfully, Michael Bauer (EU) Member States. In total, over three quarters of the OECD/G20 Inclusive Framework members have in the 2013 BEPS Action Plan and 2015 Action 1 Final Report, the latter of which called for continued work in this area with a further report to be delivered by 2020. The EU Commission has published a Roadmap concerning its upcoming Communication on Business Taxation for the 21 st Century, which will present the Commission’s plan for reforming EU corporate taxation to be “fit for the realities of the modern global economy”..
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On 25 November 2014, at the High Level Working Party on Taxation (HLWP), a discussion was held on further work related to unfair tax competition, base erosion and profit shifting in the EU context (hereinafter – EU BEPS). promoted and carried forward a concrete EU-BEPS Roadmap setting out a number of priorities for its term and highlighting other issues on which work could be foreseen in the middle or longer term (doc. 5968/15 FISC 15). This Roadmap was updated on 8 July 2015 (doc. 10649/15 FISC 93) by the Luxembourg Presidency, on 19 February 2016 by the 2016-02-24 2016-02-29 Understanding BEPS . From tax avoidance to digital tax challenges . SUMMARY .

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The Netherlands, which currently holds the presidency of the council of the EU, issued an ambitious EU-BEPS “roadmap” on 19 February 2016 that sets out plans to move forward with previous EU proposals, as well as future efforts on areas relating to the OECD’s base erosion and profit shifting (BEPS) project. The EU has already issued several laws to try and hinder tax planning. Officially, its objective was to hinder the big companies’ strategies, but ultimately the reality is that the BEPS project, one of the most ambitious in this sense, also affects small entrepreneurs a lot.