The BEPS action plan has 15 actions, covering elements used in corporate tax-avoidance practices and aggressive tax-planning schemes and was endorsed in

Base erosion and profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions, thus "eroding" the "tax-base" of the higher-tax jurisdictions.

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This is done to artificially shift profits to low or no-tax jurisdictions where there is little or no economic activity. BEPS reports the laws that seek to stop tax evasion through the use of foreign companies. Initially designed to help hinder the transfer of profits from large groups, CFC rules (Controlled Foreign Entities) could also have a significant impact on small businesses. Base Erosion and Profit Shifting (BEPS) disclosure. International.

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.

Action to fight corporate tax avoidance has been deemed necessary in the OECD forum has and received further impetus through the G20/OECD Base e rosion and p rofit shifting action plan (known as BEPS). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes. BEPS legislation is transforming how global businesses document, report, and file taxes in countries around the world. As implementation is rolled out, you'll need to navigate new developments and meet Master File, Local File, and country-by-country (CbC) requirements.

Mikael leder EY:s nordiska verksamhet inom tjänsteområdet International Tax & Transaction Services (ITTS). Han är dessutom ansvarig för affärsområdet Tax i

People mailing in the forms are in the minority as people opt for the quicker and easier way to handle their taxes. The IRS encourages people to e-file and even offers several Understanding your taxes and preparing your returns can be enough of a hassle as it is, without having to pay for a professional tax adviser as well.

Base Erosion and Profit Shifting (BEPS) Action Plan. Led by the Organisation for Economic Cooperation and Development, the BEPS Project aims to tackle international tax avoidance by high-profile multinationals. Regional tax organisations, such as the African Tax Administration Forum, the Cercle de réflexion et d’échange des dirigeants des administrations fiscales, and the Centro Interamericano de Administraciones Tributarias, will continue to play an important role in the BEPS Project, together with international organisations such as the International Monetary Fund, the United Nations and the The Republic of Ireland has been labelled as a tax haven or corporate tax haven by multiple financial reports, an assertion which the state rejects. Ireland's base erosion and profit shifting (BEPS) tools give some foreign corporates § Effective tax rates of 0% to 2.5% on global profits re-routed to Ireland via their tax treaty network. Shifting (BEPS).
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as part of the inclusive framework on Base Erosion and Profit Shifting (BEPS). Domestic tax base erosion and profit shifting (BEPS) due to multinational enterprises exploiting gaps and mismatches between different countries' tax systems affects all countries. Developing countries' higher reliance on corporate income tax means they suffer from BEPS disproportionately.

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International Tax Structures in the BEPS Era: An Analysis of Anti-Abuse Measures This book is essential reading for anyone dealing with tax structuring schemes and anti-abuse provisions in daily practice, including tax practitioners, tax authorities and policymakers.

The tax issues involved with cross-border supply chains of goods are in sharp focus as a result of the BEPS actions, changes to transfer pricing The interaction between tax regimes, partly domestic and partly cross-border, is the key to solve BEPS. An update of the Swedish CFC rules' effectiveness may Doug McHoney (PwC's US International Tax Services Leader) finally convinces Calum Dewar (PwC's US Integrated Global Structuring Leader) to join him in the för BEPS-projektet, OECD, och Adriano Campolina, VD för ActionAid. http://www.world-psi.org/en/chevrons-aggressive-tax-avoidance-exposed-global-summit. Arbetets titel: BEPS och aggressiv skatteplanering - En fallstudie om Google Erosion and Tax Evasion som anses implementeras av många länder i deras. The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty. D Kleist.