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2021-02-17 — OECD BEPS Project Outcomes: Highlights and Next Steps — 15 October, 10am EDT — New Reporting under BEPS Action 13 — 20 October, 10am EDT — Digital Economy Developments and BEPS Action 1 — 27 October, 12 noon EDT — Permanent Establishment Developments and BEPS Action 7 … 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 multilateral lösning för beskattning av All About OECD · To run the Marshall plan in 1948, after the 2nd World War, a body called the Organisation of European Economic Cooperation was established with an aim to help European governments to recognize their economic interdependence. · When Marshall Plan was executed, the United States along with Canada also joined the OECC and a body called Organisation for Economic Cooperation and Task Force on the Digital Economy set up under the G20/OECD project on Base Erosion and Profit Shifting (BEPS). However, we will also take account of and comment on other proposals and initiatives related to digitalisation, especially in the EU,1 India and the US. Our 2018-05-08 2020-10-19 Attempting to isolate the digital economy as a separate sector would inevitably require arbitrary lines to be drawn between what is digital and what is not”. See OECD, Discussion Draft, BEPS Action 1: Address the Tax Challenges of the Digital Economy (OECD 2014), at para. 59, International Organizations’ Chapter 4. The digital economy, new business models and key features Chapter 5.

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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 OECD BEPS: RECONCILING GLOBAL TRADE, TAXATION PRINCIPLES AND THE DIGITAL ECONOMY By Hosuk Lee-Makiyama, Bert Verschelde The authors are director and research associate respectively at ECIPE. Corresponding author: Hosuk Lee-Makiyama (hosuk.lee-makiyama@ecipe.org) ECIPE OCCASIONAL PAPER • No. 4/2014 www.ecipe.org BEPS, digital economy, Digital tax, E-Commerce, Equalization levy, Income tax, OECD, SEP, Significant Economic Presence, Unified Approach Ikigai Law More posts by Ikigai Law VAT/GST to address BEPS concerns in the digital economy. There are, as identified in the OECD’s paper, specific issues which need to be addressed in this area – essentially to do with compliance and identification of the supplier and/or customer. Executive Summary of specific Recommendations on OECD BEPS Packages Certain specific comments on the OECD BEPS Packages are tabulated hereunder: Sr. No. Actions Recommendations to CBDT 1 Digital Economy - To be taken up once OECD’s and Committee’s recommendations are finalized 2 Neutralising the Effects of Hybrid Mismatch Arrangements 2014-03-25 2021-04-06 Data and research on economy including economic outlooks, analysis and forecasts, country surveys, monetary and financial issues, public finance and fiscal policy and productivity., There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its 2014-09-16 · This chapter discusses how work on the actions of the base erosion and profit shifting (BEPS) Action Plan and in the area of indirect taxation will address BEPS issues arising in the digital economy.

2014-09-16 BEPS And The Digital Economy. By Lowtax Editorial 09 May, 2014.

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OECD:s rapport om BEPS-åtgärd 1 "Addressing the Tax Challenges of the Digital Economy", 2015. Europeiska rådets möte (den 19 oktober 2017) - slutsatser  av F Ytterberg · 2014 — Uppsatsen fokuserar på de områden gällande definitionen som OECD och G20 BEPS Action 1: Address the tax challenges of the digital economy 24/03/2014  11 maj 2017 — Spotify has joined the Digital Economy Group, which represents is why we support the OECD's BEPS initiative to create consensus behind a  15 sep. 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.

Commissioned by WWF Elaborated by Christoph Weigl Edited

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. Center for Social and Economic Research & Institute for Advanced Studies (2017​).

The Expert Group works with EU digital transformation and for achieving the Digital Single Market. BEPS. Såväl EU:s medlemsstater som Europeiska kommissionen del- Ett slutligt förslag från OECD om beskattning av digital verksamhet kommer OECD​, Addressing the Tax Challenges of the Digital Economy, Paris, 2014. 118. OECD​  BEPS Action 14: OECD releases stage 1 peer review reports on dispute and integrity Development Digital Economy Education Employment Environment  19 apr. 2018 — OECD:s BEPS-arbete, som Sverige deltar aktivt i, syftar till att fråga, ”​Addressing the Tax Challenges of the Digital Economy” lämnades 2015. Således har OECD arbetat med en interimsrapport 4 om beskattning av den en utjämningsavgift baserad på intäkter som härrör från digital verksamhet i EU, identifierats i åtgärd 1 i OECD:s och G20-gruppens BEPS-projekt, och OECD har OECD (2015), Addressing the Tax Challenges of the Digital Economy: Action 1​  Paketet grundas i OECD:s projekt BEPS (Base Erosion and Profit Shifting), som ”Fair taxation is central to the EU's social and economic model.
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2015 — Addressing the Tax Challenges of the Digital Economy. 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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av W Matulaniec · 2019 — huvudsakligen skildrats inom ramen för OECD:s BEPS-projekt. Projektet har nått globalt 45 OECD (2014), Measuring the Digital Economy, s. 32.