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Skatteflykt - Riksdagens öppna data

18. Action 11 – Measuring and Monitoring BEPS. 19. Action 12 – Require Taxpayers to Disclose their Aggressive Tax Planning 6. Skattedagarna 2013. Frågorna är många… • Måste något förändras? • Hur ska i så fall OECD:s Action Plan on Base Erosion and Profit Shifting.

Beps action 6 pdf

Prepared by the 2 http://www.oecd.org/ctp/treaties/treaty-abuse-discussion-draft-march-2014.pdf. sals in relation to BEPS Action 6 On 19 July 2013, the OECD published its Action N:PDF); see Dr. Eric Robert, Driss Tof, "The Substance Requirement and. 28 Aug 2017 The OECD BEPS Action 6 report contains a principal purpose test rule Amsterdam, 1018 WB Netherlands. PDF icon Download This Paper. pdf.

TJN-Briefing.pdf.

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245.25 KB | 09/04/2014. Public letters. BusinessEurope comments on OECD discussion draft "BEPS Action 6: preventing the granting of treaty benefits in inappropriate circumstances".

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October 8, 2015. BEPS Action 6 identifies tax treaty abuse and, in particular, treaty shopping, as one of the most significant sources of BEPS concerns. II. Generic Framework From a first reading of Action 6 it is possible to become lost in the complex package designed to prevent treaty abuse.
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6. Oklar framtid. Lokal implementation. Tidslinje för hela OECD-processen. 2015.

Regarding the prevention of treaty abuse the OECD presented three main recommendations. These actions are only proposals and therefore they constitute soft law. n a sequel to my earlier summary on BEPS- Action 2 report, I have again attempted to summarize the Action 6 Report – Preventing the Granting of Treaty Benefits in Inappropriate Circumstances.
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5 OECD, Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 – 2015 Final Report (OECD Publishing 2105). References are made to paras of the Report, and paras of the proposed Commentary to the PPT. 6 The Report (n 5) 5. 7 Ibid 6. Paris. www.oecd.org/tax/beps/beps-action-6-preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstance-peer-review-documents.pdf This document formed the basis on which the peer review process was undertaken with respect to the implementation of the minimum standard on Action 6 for the years 2018, 2019 and 2020. In February isbn 978-92-64-20270-2 -:HSTCQE=WUW\UW: 23 2013 33 1 P Action Plan on base Erosion and Profit shifting Contents Chapter 1. Introduction Chapter 2.

Karolina Alveryd Utredare Juridiska - Regeringen

BEPS. Base Erosion Profit Shifting (Sv. Erosion av skattebas och (OECD, Action. Plan 2015 s. 20-21). http://www.timbro.se/bokhandel/pdf/9175667690.pdf [Hämtat: 21.10.2015].

BEPS Action 6 addresses treaty shopping through treaty provisions whose adoption forms part of a minimum standard that members of the BEPS Inclusive Framework have agreed to implement.