BEPS Actions implementation by country Action 13 – Country by Country reporting On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project. The output under each of the BEPS actions is intended to form a complete and cohesive

2. What is the OECD/G20 guidance on CbC Reporting? The BEPS Action 13 Final Report is the primary OECD/G20 guidance on CbC

The output under each of the BEPS actions is intended to form a complete and cohesive BEPS Action 13: Transfer Pricing Documentation and Country-by-Country Reporting 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 In 2013, G20 countries endorsed the OECD Action Plan to address base erosion and profit shifting concerns (BEPS).1 BEPS refers to international tax planning strategies that use gaps and mismatches in tax rules to artificially shift profits to low or no-tax jurisdictions, where there is little or no economic activity, resulting in tax avoidance. The BEPS Action 13 Final Report included a mandate for a review of the minimum standard by the end of 2020; accordingly, a public consultation document was released in February 2020 6 and an online public consultation meeting was held in May 2020. 7 According to the report, work to agree on revisions to the Action 13 minimum standard is ongoing and will be completed by the end of 2020, despite G20-OECD BEPS Action Plan: Taking the pulse in the Americas region. On 19 July 2013, the OECD released its Action Plan on BEPS, identifying 15 specific actions that will give governments the domestic and international instruments to help prevent multinational corporations from paying little or no taxes. The OECD’s goal is to achieve consensus Action 8-10: Aligning Transfer Pricing Outcomes with Value Creation 36-49 Action 11: Measuring and Monitoring BEPS 50-51 Action 12: Mandatory Disclosure Rules 52-53 Action 13: Re-examine Transfer Pricing Documentation 54-67 Action 14: Making Dispute Resolution Mechanisms More Effective 68-69 The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019.

Oecd g20 beps action 13

The output under each of the BEPS actions is intended to form a complete and cohesive approach In 2013, the OECD and G20 countries developed a 15-point Action Plan to address Base Erosion and Profit Shifting (”BEPS”). One of these actions was related to the transfer pricing documentation (”BEPS Action 13: Re-examine Transfer Pricing Documentation”). OECD/G20 BEPS Action Plan 13: Country-by-Country Reporting Implementation Package A. Background September 2014 Report: The September 2014 Report on Action Plan 13 (the ‘September 2014 Report’) of the OECD1/G20 BEPS action plan on Transfer Pricing documentation proposed a 3-tier documentation consisting of Master-file, Local- OECD/G20 Base Erosion and Profit Shifting Project Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 2) Inclusive Framework on BEPS: Action 13. Action 7 - 2015 Final Report under the OECD/G20 BEPS Action Plan, titled “Preventing the Artificial Avoidance of Permanent Establishment Status” (the Action 7 Final Report), addresses the issue of artificial avoidance of permanent establishment (PE) status, and that includes a review of the definition to prevent the use of certain common Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity.

13) Vilken Se därtill BEPS Actions på Tidsintervallet mellan G20-ländernas uttalande. The BEPS Action 13 report also included a requirement that a review of the CbC reporting ‎minimum standard be completed by the end of 2020 (the 2020 review).

The September 2014 Report on Action Plan 13 (the ‘September 2014 Report’) of the OECD1/G20 BEPS action plan on Transfer Pricing documentation proposed a 3-tier documentation consisting of Master-file, Local-file and Country-by-Country (CbyC) Report. This report has substituted Chapter V of the 2010 OECD TP Guidelines2. The CbyC report provides a template for

13. 16 Jfr Koomen, Transfer Pricing in a BEPS Era: Rethinking the Arm's Length Projektet, som drivs av OECD i samarbete med G20, syftar till att förhindra en. Sverige verkar för minimibeskattning inom OECD BEPS 2.0 samt upphör att blockera År 2013 lanserade G20-länderna tillsammans med OECD ett åtgärdspaket 6 https://www.oecd.org/tax/beps/beps-actions/action13/. 7 Se 33 a kap.

, Action 1 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. 2. OECD (2018), Tax Challenges Arising from Digitalisation – Interim Report 2018, Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. 3

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Lund University BEPS Action plan 13 in the light of Foto PDF) The Compatibility of the OECD/G20 Base Erosion and . av D Westerholm · 2015 — (OECD, Action 13-14). Digitaliseringen av ekonomin har gjort att företag inte nödvändigtvis (OECD/G20: BEPS Final Report, 2015).
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som bedrivs av OECD och G20-gruppen möjlig.13 Bolagsskattebasen ska dessutom. internationella samarbetet ”BEPS-projektet”, drivet av G20/OECD. I BEPS-projektet lades från de ändringar som föreslås i promemorian: BEPS Action 2 (”Neutralising the Effects of 2012/13:1, volym 1, s.

G8-valtiot tukevat myös OECD:n BEPS-hanketta, globaalia 2 Action Plan on Base Erosion and Profit Shifting, OECD 2013. OECD:n työlistalla on erityisesti G20-valtioiden toivomuksesta veropohjan rapautumis-. sin Action 1-rapport^, som publicerades 2015 som en del av OECD;s/G20-gruppens projekt G20-gruppens BEPS-projekt, och OECD har arbetat med en Förenlighet med unionens politik inom andra områden.
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OECD och G20 har genomfört ett projekt i syfte att förhindra erodering av skattebasen och flyttning Reporting – BEPS Action 13, OECD, Paris]. Enligt de nya

Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax BEPS Actions Developed in the context of the OECD/G20 BEPS Project, the 15 actions set out below equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created. OECD/G20 Base Erosion and Profit Shifting Project Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 3) Inclusive Framework on BEPS: Action 13. BEPS practices cost countries 100-240 billion USD in lost revenue annually, which is the equivalent to 4-10% of the global corporate income tax revenue. Working together in the OECD/G20 Inclusive Framework on BEPS, over 135 countries are implementing 15 Actions to tackle tax avoidance, improve the coherence of international tax rules and ensure The OECD Committee on Fiscal Affairs (CFA), bringing together 44 countries on an equal footing (all OECD members, OECD accession countries, and G20 countries), has adopted a final set of deliverables described in the Action Plan.

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1 Jul 2016 The OECD guidelines for BEPS Action 13 relates to transfer pricing documentation and reporting requirements as applied to multinational entities

G20 statement on the fight against terrorism, Antalya, 16 November 2015 Cooperation and Development (OECD) led to the adoption by the G20 heads of state as BEPS Action 13 provides for automatic reporting of information solely to the 13 lantbruksenhet i 15 § livförsäkringsföretag i 39 kap. 2 § Våren 2013 påbörjade OECD med understöd av G20 ett projekt för att 1 OECD (2015), Measuring and Monitoring BEPS, Action 11 – 2015 Final Report, OECD.