28 feb. 2017 — den 12 juli 2016 om fastställande av regler mot skatteflykts- metoder BEPS-projektet), även om vissa skillnader finns. Andra AP-fonden.

BEPS AP 6 to tackle treaty abuse, i.e., insertion of new preamble and principal purpose test (PPT) in all Indian CTAsto be achieved • PPT to replace/supersede existing general anti-abuse provisions in CTA, or to be added in the absence of such provisions • Additionally, India has chosen to apply simplified limitation on benefits (SLOB), which

BEPS is an abbreviation of four words. BEPS stands for: B ase E rosion and P rofit S hifting. This in turn refers to two common practices for multinationals to lower the taxes that they pay (notably: corporate taxes). Se hela listan på bundesfinanzministerium.de After more than 2 years of hard work, we are happy to announce that BEPS International School is now an IB World School.

Beps ap 12

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 deloitte-tax-news.de BEPS står för förkortningen Base Erosion and Profit Shifting. BEPS kommer att innebära ett större uttag av bolagsskatter och en omfördelning av beskattningsunderlaget mellan olika länder. Så påverkas svenska företag. AP 1 befasst sich mit BEPS-Risiken, die durch die digitale Wirtschaft verschärft werden. Im Hinblick auf Umsatzsteuerproblematiken wurden hierbei Regeln und Umsetzungsmechanismen ausgearbeitet, um im Fall von Geschäften zwischen Unternehmen und Privatverbrauchern (B2C) die Erhebung der Mehrwertsteuer auf der Grundlage des Aufenthaltsstaats des Verbrauchers zu erleichtern.

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[AP 13] 이전가격 문서화 문서화 범위 확대 (master file, CbC reporting, Local file) [AP 15] 다간 이행수단 BEPS 방지를 위하여 다간 협력을 위한 이행수단 소개 BEPS 실행계획은 총 15개로 이번에 발표된 7개의 실행계획을 제외한 나머지 8개의 실행계획은

3 mars 2016 — 2.3.12 Miljö av arbetet med bolagsskatten och BEPS under 2016, och vid behov vidta åtgärder för att 3.2.12 EU-strategin för Östersjöområdet ny dansk kulturminister varför han ersattes av Marit Nybakk (Ap) från Norge. 25 juni 2013 — AO Angola. AP African Regional SE. (74) Ulf Inger, Garvaregatan 12, 262 63 Ängelholm, SE (54) Beps (Biological environmental products). 2015-12-22 | 131 526774-15/112.

OECD BEPS Action Plan. The 15 actions developed in connection with the OECD/G20 BEPS Project could have far-reaching implications for just about every area of your business. Our matrix of practical guidance and support will help you see where you stand and negotiate the potential minefield.

Aufgrund der Komplexität und politischen Tragweite des Themas wurde ent-schieden, die aus der zunehmenden Digitalisierung resultierenden Herausforderungen aus dem ur-sprünglichen BEPS-Projekt abzukoppeln (daher "BEPS 2.0").

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1.2 De låga Förslagen innebär även ett genomförande av OECD:s så kallade BEPS i övriga AP-fonder, samt föreslagit skärpta hållbarhetskriterier på.

Ossian Ekdahl, chef för ägarfrågor på Första AP-fonden. Project (BEPS) and the European Commission CRD IV Directive seek to in the Netherlands all banks assessed comply to element 12 and, except for one http://www.di.se/artiklar/2014/8/22/debatt-visa-ap-fondernas-utslapp/, viewed in 30 aug. 2018 — Med avvikelse från artikel 12 i OECD:s modellavtal får royalty enligt stycke 2 emellertid sen och vinstförflyttningar som baserar sig på OECD:s BEPS projekt.
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A definition of BEPS, explaining the OECD's Base Erosion and Profit Shifting initiative and its intended impact on international taxation.

203 011. 215 759. Naturvårdsverksamheten bedrivs inom ramen för områden, från kartläggning av AP-fondernas investeringar i bolag som verkar i WWF har under året gett fortsatt stöd till BEPs sekretariat samt till WWF Polen och. 12 okt.

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2002-03-12T14:40:48 PRODUCER_FULL_NAME = "THOMAS. EDA=JINWa^cdiaPSUQS]XZ^ZXW]]]aP=@=IBBJYXX_efefeikbPVbfeefc_[\Z^_Z]YZZB &1-.

The BMG is a group of experts on various aspects of international tax, set up by a number of civil society organizations which research and campaign for tax justice including the Global Alliance for 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. ( BEPS AP 12) • TP Documentation (BEPS AP 13) • Making Dispute Resolution more effective (BEPS AP 14) BEPS AP 15: MLI developed to amend bilateral treaties to implement treaty related measures of BEPS AP BEPS AP 1: Address Tax Challenges Arising from Digitalisation 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 BEPS Action Point 11: Measuring and monitoring BEPS.

OECD BEPS Action Plan. The 15 actions developed in connection with the OECD/G20 BEPS Project could have far-reaching implications for just about every area of your business. Our matrix of practical guidance and support will help you see where you stand and negotiate the potential minefield.

A definition of BEPS, explaining the OECD's Base Erosion and Profit Shifting initiative and its intended impact on international taxation.

2002-03-12T14:40:48 PRODUCER_FULL_NAME = "THOMAS. EDA=JINWa​^cdiaPSUQS]XZ^ZXW]]]aP=@=IBBJYXX_efefeikbPVbfeefc_[\Z^_Z]YZZB &1-.

2002-03-12T14:40:48 PRODUCER_FULL_NAME = "THOMAS. EDA=JINWa^cdiaPSUQS]XZ^ZXW]]]aP=@=IBBJYXX_efefeikbPVbfeefc_[\Z^_Z]YZZB &1-.