Som vi skrivit i tidigare TaxNews presenterade OECD igår, den 5 oktober 2015, sina slutrapporter avseende de femton åtgärder (actions) som identifierats inom ramen för det s k BEPS-projektet. Action 12 är tänkt som en vägledning för länder som vill införa en obligatorisk skyldighet för skattebetalare eller rådgivare att tillkännage strukturer som de implementerat eller utformat, och som kan uppfattas som aggressiva eller som på ett nytt sätt utnyttjar skatteregler till

Vad gäller ränteavdrag, ingen ny definition av intressegemenskap men… Svenskt AB. LuxCo1. Noterat AB. LuxCo2. 50%. 12,5%. 37,

1.5 Forskningsläge. 12. 1.6 Disposition. 13. 2 SKATTEAVTAL. 15 to implement the BEPS-actions bilaterally, than through the MLI. More. 1 Jfr rådets direktiv (EU) 2016/1164 av den 12 juli 2016 om fastställande av regler Rekommendationerna återfinns i OECD:s rapport ”Final report on action 2: på en rapport från OECD, som togs fram inom ramen för BEPS-projektet och presenterades 2015, Mandatory Disclosure Rules, Action 12 – 2015 Final Report.

Beps action 12

harmful tax practices and the use of offshore companies (i.e.. 'LuxLeaks' and ' Panama Papers') and the OECD's disclosure rules proposed in BEPS Action 12. Erosion and Profit Shifting (BEPS) Action Plan and what they Action 12: Require taxpayers to disclose their aggressive tax planning arrangements. Action 13: Action Item 12: Disclosure of aggressive Tax Planning.

PLAN DE ACCIÓN BEPS: ACCIÓN 12, EXIGIR A LOS CONTRIBUYENTES QUE REVELEN SUS MECANISMOS DE PLANIFICACIÓN FISCAL AGRESIVA . 1.- Introducción: Contenido general de la Acción 12 . Es de sobra conocido que los tres pilares básicos de todo el proyecto BEPS de la OCDE son la coherencia, el refuerzo de los requisitos sustantivos de los estándares

Dez. 2015 OECD (2015): BEPS Action 12, Mandatory Disclosure Rules, Public Discussion Draft, Oktober 2012, (Stand: 05. Oktober 2015). Puls, M. 5 Oct 2015 Senior members from the OECD's Centre for Tax Policy and Special rule on dividend exemption for instruments 12 Action 2 – Hybrid 30 Apr 2015 BusinessEurope comments on the OECD public discussion draft on BEPS " Action point 12: mandatory disclosure rules" 31 March-30 April 2015.

1 Jfr rådets direktiv (EU) 2016/1164 av den 12 juli 2016 om fastställande av regler Rekommendationerna återfinns i OECD:s rapport ”Final report on action 2:

Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS MONITORING GROUP Comments on BEPS Action 12: Mandatory Disclosure Rules This report is published by the BEPS Monitoring Group (BMG). The BMG is a group of experts on various aspects of international tax, set up by a number of civil society organizations which research and campaign for tax justice including the Global Alliance for Mandatory Disclosure Rules, Action 12 - 2015 Final Report The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main challenges faced by tax authorities worldwide.

1 -Must be filed within 12 months following the fiscal year-end.-Language and submission requirements have not been determined yet. -It has not been determined yet if entities can act as a surrogate. BEPS action 12 (Mandatory Disclosure Rules): Compatibility with fundamental freedoms in the Brazilian constitution and fundamental freedoms in European Union Law. de Prince Rasi, Beatriz . Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law. As part of BEPS countermeasures, the main challenge faced by Action 12 is thought to be how to apply the recommendations to international tax schemes. However, the criteria for application leave room for broader interpretation by each nation, raising serious concerns about a possible undue increase in the volume of information to be disclosed by taxpayers.
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'LuxLeaks' and ' Panama Papers') and the OECD's disclosure rules proposed in BEPS Action 12. Erosion and Profit Shifting (BEPS) Action Plan and what they Action 12: Require taxpayers to disclose their aggressive tax planning arrangements. Action 13: Action Item 12: Disclosure of aggressive Tax Planning. responding to the OECD discussion draft on BEPS Action 12 (Mandatory disclosure rules) of 31.

BEPS Action 12 provides recommendations for the design of rules to require taxpayers and advisors to disclose aggressive tax planning arrangements. BEPS Action 12 aims to increase the information flow on tax risks to tax administrations and tax policy makers.
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and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This report is an output of Action 12. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20

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