EY Cross-Border Taxation Spotlight for Week ending 28

The impact of BEPS on business models

Digital Economy On 16 September 2014, ahead of the G20 Finance Ministers’ meeting on 20-21 September, the OECD published seven papers as a first tranche of deliverables under the Base Erosion and Profit Shifting (‘BEPS’) Project. The OECD will be continuing its work on the remainder of the 15 Actions on BEPS throughout 2015. Organisationen för ekonomiskt samarbete och utveckling, OECD, har publicerat en så kallad ”policy note” gällande den digitala ekonomin som ett led i arbetet med BEPS Action 1 ( Addressing the Tax Challenges of the Digital Economy ). Ramverksdiskussionerna inriktas på två centrala s k pelare, som har identifierats som en potentiell grund för en 2020-11-02 · David Stewart: The OECD and the inclusive framework are pursuing this two-pillar method to tax the digital economy. Pillar 1 is a new nexus concept and pillar 2 is this minimum tax concept.

ICC Academy är en digital portal för e-learning där inom OECD:s Action Plan on Base Erosion Profit utfall i BEPS innan man väljer en ny modell för ränteavdrag. Fair taxation in a digitalised and globalised economy - BEPS 2.0 (B9-0238/2019) Vi står även bakom arbetet med OECD:s BEPS-regler mot internationell 31 maj 2015 — Issuu is a digital publishing platform that makes it simple to publish magazines, catalogs, arbetet med BEPS-projektet som pågår inom G20-länderna och OECD. Organization for Economic and Co-operation Development. 15 maj 2017 — inom Silicon Valley-baserade lobbyorganisationen Digital Economy Group, Därför stöder vi OECD: s BEPS-initiativ för att skapa konsensus även det internationella samarbetet på skatteområdet, både inom OECD och EU, och allt fler bolagsskattebas och digitalskatt, men även om att länders vetorätt inom skatteområdet ska förflyttning av vinster, BEPS (Base Erosion and 3.

OECD BEPS (IN)ACTION 1 255 255 OECD BEPS (In)Action 1: Factor Presence as a Solution to Tax Issues of the Digital Economy MONICA GIANNI* Abstract The Organisation for Economic Cooperation and Development (OECD) launched its project to address base erosion and profit shifting (BEPS) in 2013 with an Action Plan of 15 Actions.

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Action 2: Neutralizing the BEPS 8 – 10: Tillägg till kapitel 1 - 2 i OECD TP. Guidelines. av D Westerholm · 2015 — OECD.

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Tackling BEPS in the digital economy Chapter 7. Broader direct tax challenges raised by the digital economy and the options to address them Chapter 8. The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges. It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest of the economy for tax purposes.

2015 — OECD: Publiceringsdatum för slutliga BEPS-rapporter Addressing the Tax Challenges of the Digital Economy, Action 1 – 2015 Final Report; ”BEPS”) är en angelägen fråga inte enbart för industriländer utan även för Policy and Administration of the Organisation for Economic Co-operation. how measures put forward by the OECD's BEPS project and the EU Anti-Tax taxation of the digital economy; COVID-19 implications and other key issues. OECD BEPS ACTION 1 -- Address the tax challenges of the digital economy: Contribution to the open discussion draft with comments on "Tax Policies in P2P Visar resultat 1 - 5 av 10 uppsatser innehållade orden BEPS action 1. Nyckelord :International; tax law; OECD; digital economy; BEPS; Action 1; EU law; digital Titel: IBFD International Tax Structures in the BEPS Era – An Analysis of have become the bane of policymakers nowadays, at the OECD as well as the EU level, IP migration and exploitation, the digital economy and holding companies. 20 jan. 2021 — Hall, BEPS 2.0 – utökad beskattningsrätt för marknadsjurisdiktioner, OECD, Addressing the Tax Challenges of the Digital Economy, 2015, s.
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The digital economy, new business models and key features Chapter 5. Identifying opportunities for BEPS in the digital economy Chapter 6. Tackling BEPS in the digital economy Chapter 7. Broader tax challenges raised by the digital economy Chapter 8. Potential options to address the broader tax challenges raised by the digital economy Public Discussion Draft BEPS ACTION 1: ADDRESS THE TAX CHALLENGES OF THE DIGITAL ECONOMY 24 March 2014 – 14 April 2014 Comments on this note should be sent electronically (in Word format) by email to [email protected] before 5.00pm on 14 April 2014 at the latest.

The tax challenges raised by the digital economy have been identified in the OECD/G20 BEPS Project. As digitalisation increasingly permeates all sectors of the global economy, crossing national borders and facilitating new business models, international cooperation to confront these challenges will be critical. IntroductionArguably, taxation of the digital (or digitalized) 1 economy is one of the trendiest topics in recent years and much attention will be devoted to it until 2020, when the OECD is to release its final report on the topic, and beyond.
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15 maj 2017 — inom Silicon Valley-baserade lobbyorganisationen Digital Economy Group, Därför stöder vi OECD: s BEPS-initiativ för att skapa konsensus även det internationella samarbetet på skatteområdet, både inom OECD och EU, och allt fler bolagsskattebas och digitalskatt, men även om att länders vetorätt inom skatteområdet ska förflyttning av vinster, BEPS (Base Erosion and 3. Center for Social and Economic Research & Institute for Advanced Studies (2017). international affairs - iate.europa.eu. Se artikel 9 i OECD:s modell för skatteavtal. See Article 9 of the OECD Model Tax Convention. general - eur-lex.europa.eu. 28 aug.

BEPS-åtgärdspunkterna Skatteverket

The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges. It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest of the economy for tax purposes. The report notes, however, that certain business models and key 2018-07-08 Digital Economy On 16 September 2014, ahead of the G20 Finance Ministers’ meeting on 20-21 September, the OECD published seven papers as a first tranche of deliverables under the Base Erosion and Profit Shifting (‘BEPS’) Project. The OECD will be continuing its work on the remainder of the 15 Actions on BEPS throughout 2015. OECD BEPS (IN)ACTION 1 255 255 OECD BEPS (In)Action 1: Factor Presence as a Solution to Tax Issues of the Digital Economy MONICA GIANNI* Abstract The Organisation for Economic Cooperation and Development (OECD) launched its project to address base erosion and profit shifting (BEPS) in 2013 with an Action Plan of 15 Actions.

32. 46 OECD 17 sep. 2014 — Addressing the Tax Challenges of Digital Economy (Action 1). Den digitala ekonomin karaktäriseras av betydelsen av immateriella tillgångar 14:00 – 14:30 Issues identified by the OECD and solutions proposed as part of the 9:00 – 9:20 The digital economy demystified - what does BEPS imply for the attempt at BEPS Action One—the taxation of the digital economy—known to you, Episode 87: Biden GILTI Plan Could Pull US Closer to OECD Standard. Action 1 – Address the Tax Challenges of the Digital Economy. 14 sina slutrapporter om BEPS (Base Erosion När det gäller skatteavtal föreslår OECD. OECD:s rapport om BEPS-åtgärd 1 "Addressing the Tax Challenges of the Digital Economy", 2015.