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av F Lund · 2018 — 5 Russian Federation Transfer Pricing Country Profile, (2017b). vi till OECD:s Base Erosion and Profit Shifting Project Action 13: Guidance on 105. 5.2.4. Identifiering av användare av skatteupplägg.. 106.

8 Jan - KPMG report: Comments on OECD’s 2020 review of BEPS Action 14. 5 Jan - OECD: Consultation meeting on Pillar One and Pillar Two “Blueprints” scheduled for 14-15 January 2021 Stanford Libraries' official online search tool for books, media, journals, databases, government documents and more. 15 BEPS final reports were adopted for each . BEPS action. They cover the following actions outlined in the next section and four of them provide for a minimum standard, respectively for actions 5, 6, 13 and 14. BEPS Action 5: Counter harmful tax practices more effectively, taking into account transparency and substance. Harmful Tax Practices – 2017 Progress Report on Preferential Regimes: Inclusive Framework on BEPS Action 5 (October 16, 2017) Peer Review Documents.

The Inclusive Framework is now working to ensure that the progress made on ensuring transparency with respect to tax rulings is maintained in the future, both through a review of the overall effectiveness of Action 5 and the development of a peer review process for the years 2021 through 2025. OECD releases progress report on preferential regimes under BEPS Action 5 The Organisation for Economic Co-operation and Development (OECD) released Harmful Tax Practices — 2017 Progress Report on Preferential Regimes (the Progress Report) on October 16, approved by the Inclusive Framework on Base Erosion and Profit Shifting (BEPS). This report outlines the progress made on the delivery of these outputs under Action 5.

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The Action 5 Report, Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance also provides that additional types of rulings could be added to the scope of the transparency framework in the future, where the FHTP and the Inclusive Framework agree that such a ruling could lead to BEPS concerns in the absence of spontaneous information exchange. 3. BEPS Action 5 3.1.

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The Progress Report includes the results of the review of preferential tax regimes, which has been undertaken by the Forum on Harmful Tax Practices (FHTP) 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: 9 OECD, Harmful Tax Practices - 2017 Progress Report on Preferential Regimes: Inclusive Framework on.

2018 progress report on preferential regime ; 2017 progress report on preferential regime Action 6 Preventing Tax Treaty Abuse, Peer review report Action 13 Country-by-Country Reporting. CbC reporting - first peer review report The BEPS Action Plan contains 15 Actions. There is an obligation to implement (minimum standards) with regard to combating harmful tax practices and the spontaneous exchange of information on advance tax rulings (Action 5), the inclusion of abuse clauses in double taxation agreements (Action 6), country-by-country reporting (Action 13) and the dispute resolution mechanisms (Action 14).
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Synagis® Act 1983. Detta i sin Report on the Annual Global Survey 2017. Tillgänglig sättning, med internationella initiativ såsom BEPS (base erosion.

There is an obligation to implement (minimum standards) with regard to combating harmful tax practices and the spontaneous exchange of information on advance tax rulings (Action 5), the inclusion of abuse clauses in double taxation agreements (Action 6), country-by-country reporting (Action 13) and the dispute resolution mechanisms (Action 14). Action 5 Report (OECD, 2015) has been translated into the terms of reference to facilitate the review of an assessed jurisdiction’s compliance with the Action 5 minimum standard.
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The Interim Report is part of the OECD’s work in relation to Action 5 (‘Harmful Tax Practices’) of the BEPS Action Plan. Under Action 5, the FHTP has been asked to provide outputs on: (1) a review of member country preferential regimes; (2) a strategy to expand participation to non-OECD member countries; and (3) consideration of revisions or A final report on Action 5 was released by the OECD as part of its 5 October 2015 package of final reports. The Action 5 report elevated the importance of substantial activity in assessing whether a preferential regime is potentially harmful and set a new standard (the nexus approach) for substantial activity in intellectual property or patent box regimes. Action 5 Harmful Tax Practice, Peer Review Reports. 2018 progress report on preferential regime ; 2017 progress report on preferential regime Action 6 Preventing Tax Treaty Abuse, Peer review report Action 13 Country-by-Country Reporting. CbC reporting - first peer review report The BEPS Action Plan contains 15 Actions.