the OECD Base Erosion and Profit Shifting (BEPS) initiative, with special regard for the proposed general anti-abuse rule (GAAR). In the author’s opinion, although some of the criticism raised against it is justified, the proposed rule is in line with similar rules in comparative law. 1. The General Anti-Abuse Rule and BEPS Action 6

isbn 978-92-64-20270-2 -:HSTCQE=WUW\UW: 23 2013 33 1 P Action Plan on base Erosion and Profit shifting Contents Chapter 1. Introduction Chapter 2. Background Chapter 3.

7. 2 Innehåll SUMMARY 1 SAMMANFATTNING 3 FÖRORD 5 FÖRKORTNINGAR 6 1 INLEDNING Introduktion BEPS-projektet BEPS Action Plan BEPS Action  Save this PDF as: BEPS-projektets action 7 syftar till att revidera artikel 5 i OECD:s modellavtal, genom att revidera modellavtalets definition av fast driftställe. 6 1. Inledning 1.1 Problembakgrund I takt med att fler företag har börjat verka  Internationellstkatterätt Anti abuse-regler i BEPS - en jämförelse mellan de i BEPS Action 6 förRoge Persson Österman.

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The Action 6 and extensive comments have already been sent on the different proposals resulting from the work on that part of the BEPS Action PlanFor the same reason, no public . consultation meeting will be held on the proposals included in this new discussion draft. In September 2015, the OECD released the final report on BEPS action 6. The main purpose of the action 6 is the prevention of ―granting treaty benefits in inappropriate circumstances‖.

consultation meeting will be held on the proposals included in this new discussion draft.

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.

52 2019-02-15 PwC’s comments on Action 6 PwC 3 This modification eliminates the additional criteria in the current draft that would require a publicly traded company to also establish that it has a substantial presence in its residence country based on where its shares are primarily traded or where its primary place of management control takes place. behind (see Y. Brauner, BEPS: An Interim Evaluation, 6(2) World Tax J. 14 (2014) and therefore likely to result in an unbalanced outcome of implementation of Action 6 On 19 July 2013, the OECD published its Action Plan on Base Erosion and Profit Shifting (“BEPS”) that provides for 15 actions. The BEPS Action Plan identifies treaty abuse and in particular treaty shop-ping as one of the most important sources for BEPS concerns. Action 6 of the BEPS Action Plan (Preventing Treaty Abuse) aims at the following 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).

3.4.6. Beräkning av beloppet av avdragsgill ränta och EBITDA på bolags- eller BEPS (Base Erosion and Profit Shifting) i syfte att begränsa aggressiv Action 4 - 2016 Update), där tillämpningen av bestämmelserna om en 

Lokal implementation. Tidslinje för hela OECD-processen. 2015. Addressing the Tax. Challenges of the Digital. Economy, Action 1 - 2015.

RE: OECD REVISED DISCUSSION DRAFT ON BEPS ACTION 6 The Investment Association1 welcomes the opportunity to comment on the BEPS Action 6 revised discussion draft. Once again, we are grateful to the OECD for recognising the particular concerns of the funds industry. Our comments follow below. 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. October 8, 2015.
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RÅDETS DIREKTIV om fastställande av regler mot skatteflyktsmetoder som direkt av 2013 och den så kallade Action Plan on BEPS (handlingsplanen om  BEPS. Såväl EU:s medlemsstater som Europeiska kommissionen del- Profit Shifting« och »Action Plan on Base Erosion and Profit Shifting«, båda utgivna i 6. SOU 2014:40 Neutral bolagsskatt – för ökad effektivitet och stabilitet, s.

EUROPAPOLITISK ANALYS. Mars 2019:4epa rörlighet för  BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that  Hybrid Mismatch Arrangements”) samt BEPS Action 4 (”Limiting Base Erosion 6(12) avdragsgilla enligt den riktade begränsningsregeln. 6 OECD (2015), Mandatory Disclosure Rules, Action 12 – 2015 Final Report, OECD/G20 en.pdf?expires=1544436376&id=id&accname=guest&checksum=  4. Nyheter 2015.
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Hur har BEPS (Action 8-10) förändrat SKV:s bedömningar och arbetssätt? Exempel baserat på omprövningsbeslut för dels i) ekonomisk rätt till.

§ 1.881-3 – Conduit financing arrangements. 99. Action 6  31 Aug 2016 The OECD BEPS project Action 6 identifies tax treaty abuse and, in particular, treaty shopping, as one of the most significant sources of BEPS  2015年10月9日 Action 6 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project ( Available at http://www.oecd.org/cp/BEPS Action Plan pdf. 3 Jun 2015 PwC. Plano de Ação do BEPS.