Action 1 – Digital Services More information on the Global Tax Reset & BEPS >>> Back to BEPS Actions >>> individual customers. Saudi Arabia VAT will be introduced in Saudi Arabia on 1 January 2018. N/A May 2017 Singapore In budget 2017, the government announced a consultation with businesses on changes to be made to the GST regime with respect

1 KOM(2012) 722 lopullinen. 2 Action Plan on Base Erosion and Profit Shifting, OECD 2013. Page 4. 4(

invändningar gör sig gällande med det aktuella förslaget.1. • Regeringens förslag är baserat på OECD:s rekommendationer i BEPS samt. 4.4.1. CFC-inkomst i form av vissa inkomstkategorier enligt artikel 7.2 a 1 OECD (2015), Measuring and Monitoring BEPS, Action 11 – 2015 Final Report, Action 1 Tax Challenges Arising from Digitalisation Addressing the tax challenges raised by digitalisation is currently the top priority for the OECD/G20 Inclusive Framework, and has been a key area of focus of the BEPS Project since its inception. This work has delivered several important outputs covering both direct and indirect tax issues. BEPS Action Plan: Action 1 - The digital economy "Solving" the digital issue — specifically identifying appropriate tax rules to deal with digital business — has been designated the number-one action in the BEPS Action Plan. Below we provide commentary and links underscoring why this is perhaps the hardest problem facing the OECD.

Action 1 beps

BEPS Action 1: Address the tax challenges of the 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 BEPS 1.0 – FIRST PHASE OF THE OECD/G20 BEPS PROJECT. In the context of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, the 15 final actions were published to 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. The measures of Action 1 have been incorporated in the work of the other BEPS Actions. No own measures are resulting from Action 1 and we can see Action 1 as a supporting action to the work on other actions. The work on BEPS Action 1 itself will continue as the digital economy continues to develop as well as part of the post-BEPS monitoring 2020-07-01 · The BEPS action plan identifies 15 action plans to address BEPS comprehensively and also sets a deadline to implement those.

Action 1 of the base erosion and profit shifting (BEPS) Action Plan deals with the tax challenges of the Digital Economy. Political leaders, media outlets, and civil society around the world have expressed growing con-cern about tax planning by multinational enterprises (MNEs) …

Definitionen ges. Uppsatser om BEPS ACTION 1.

Africa & Middle East: BEPS Action 13 Implementation Source: KPMG International member firms Key: Implemented draft bills Intensions to Implement No Development Total CbCR: 6 Countries 2 Countries 4 Countries

Related articles: Addressing the Tax Challenges of the Digital Economy: BEPS Action 1 Hybrid Mismatches and the OECD Proposal: BEPS Action 2 Countering Harmful Tax Practices: BEPS Action 5 Treaty Abuse: BEPS Action 6 Intangible Assets: BEPS Action 8 Country-by-Country Reporting and Global OECD BEPS Action Plan - Taking the pulse in EMA. The OECD Action Plan on BEPS, first introduced in 2013, set 15 specific action points to ensure international tax rules are fit for an increasingly globalized, digitized business world and to prevent international companies from paying little or no tax. Base erosion and profit shifting, or BEPS, is the term given to the observed failure of the current international tax framework, by which BEPS strategies can lead to the 'disappearance' of international profits, and/or the diversion of profits away from the country of value creation to other countries with typically low tax/no tax.

Action 1 on the digital economy specifically addresses value added taxes and goods and services taxes (collectively, ‘VAT’). While other Actions do not address VAT explicitly, they could 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. BEPS Action Plan: Action 15 - A multilateral instrument It may take some while for the impact of these recommendations to be fully applied in practice, but the BEPS Project and related developments are constantly leading to the need for business to take action (in some cases, urgent action) both to comply with new requirements and to consider the ways in which they do business in different Se hela listan på grantthornton.global Where should value-added tax be paid in a digital economy? Globalisation has offered multinational enterprises ever-increasing opportunities to reduce their 1. Progetto BEPS: Action Plan 1 – Digital Economy Sulla base della relazione finale 2015 diramata dall’OCSE, pubblichiamo il primo di una serie di articoli concernenti le 15 azioni del Progetto BEPS.
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We had 15 action items running, so the idea that we could have come up with some really interesting and novel approach to action 1 and gotten it 6.1. Introduzione Il Piano di Azione illustra 15 azioni ritenute fondamentali per raggiungere concretamente le finalità del Progetto BEPS, (cfr. Figura 1).

The BEPS 1.0 – FIRST PHASE OF THE OECD/G20 BEPS PROJECT. In the context of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, the 15 final actions were published to 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. The measures of Action 1 have been incorporated in the work of the other BEPS Actions. No own measures are resulting from Action 1 and we can see Action 1 as a supporting action to the work on other actions.
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used by multi-national corporations (“MNCs”) to reduce their tax burdens. This resulted in the OECD's Action Plan on Base Erosion and Profit. Shifting (“BEPS”)