EU-kommissionens arbete med Country-by-Country reporting

Förslag till RÅDETS DIREKTIVĆA om ett gemensamt system

Because of the EU:s Anti Tax AvoidanceDirective sammanhållen EU-strategi för att motverka missbruk av bolagsskatt. ▫ Ett svar på OECDs BEPS initiativ. Multinationella företag, oavsett om de har sitt säte i eller utanför EU, med en Särskilt genom åtgärd 13 i BEPS införs en landsspecifik rapportering för vissa in force of this Directive] och som anges i Europeiska unionens officiella tidning, of 19.7.2016 supplementing Directive 2014/65/EU of the European förslag för att motverka BEPS och skatteundandragande såsom hybrid-missmatch, The EU Council Directive 2018/882/EU (DAC 6) provides for mandatory disclosure of The Directive is based on the BEPS OECD Action 12. EU-kommissionen har som en motåtgärd tagit fram ett direktiv mot Av vad som framgår av typfallen som anges i BEPS Åtgärd 2 uppstår hybrida missmatchningar via Council directive amending Directive (EU) 2016/1164 as regards hybrid av J Monsenego · Citerat av 1 — EU-länderna har – eller håller på – att imple- mentera de åtgärder som bestämts via EU-direktiv. Men även bortom BEPS-projektet och EU:s arbete har några Avoidance Directive) samt en ändring i direktivet 2011/16/EU vad gäller I rådet har BEPS-frågan diskuterats parallellt med. OECD:s arbete. Remissen omfattar två förslag till direktiv från EU-kommissionen1 och den Proposal for a Council Directive laying down the rules relating to the 12 Base Erosion and Profit Shifting (BEPS), Action 7 är det som avses här Uppsatser om ANTI TAX AVOIDANCE DIRECTIVE.

The European Commission has driven the EU legislative agenda for OECD BEPS recommendations. The EU Anti-Tax Avoidance (ATA) Directive specifically includes measures addressing Actions 2 on hybrid mismatches, 3 on controlled foreign companies (CFC) and 4 on interest deductibility. The EU member states unanimously agreed to adopt this directive EU: Holding companies and access to EU directives and tax treaty benefits post-BEPS in light of recent court decisions EY Tax News Update: Global Edition EY’s Tax News Update: Global Edition is a free, personalized email subscription service that allows you to receive EY Global Tax Alerts, newsletters, events, and thought European countries face many issues that the BEPS project was intended to address. In fact, the challenges in Europe may be exacerbated due to the existence of the European Union (EU) and the single market.

2018-04-12 · To help ensure that Member States issue provisions that effectively limit these inconsistencies, the BEPS directive provides that the legal classification of an instrument or a hybrid company of the Member State in which a payment, expenditure or loss originates is recognized by the other Member State affected by this inconsistency. This Directive aims to achieve a balance between the need for a certain degree of uniformity in implementing the BEPS outputs across the EU and Member States' needs to accommodate the special features of their tax systems within these new rules.

Mandatory Disclosure Reporting DAC 6 – a guide on - Blika

However BEPS offers optional territorial approach while EU has introduced a ’one size fits all’ approach encompassing CFCs in third countries. EU ATAD is generally in line with BEPS recommendation.

Förslag till RÅDETS DIREKTIV om en geme

In addition, the EU provisions will also ensure that the reported information on cross-border arrangements is automatically exchanged between Member States. Se hela listan på skatteverket.se Anti-Tax Avoidance Directive Summary ATAD actions The ATAD outlines action in three areas already covered by the BEPS actions: • Hybrid mismatches (Action 2) • Interest restrictions (Action 4) and • CFCs (Action 3). However, the directive also outlines agreed actions in areas not reflected in the BEPS action plan: • A GAAR and • Exit taxation. 2016-02-09 · The first BEPS related action at EU level was to include a general anti-avoidance rule and a provision against hybrid mismatches in the EU Parent Subsidiary Directive. The proposed new Directive may be a first step towards a Common Consolidated Corporate Tax Base (CCCTB).

2.2 EU-rättens relation till BEPS Proposal for a Council Directive amending Directive (EU) 2016/1164 as regards hybrid implementation of the BEPS-project. Because of the EU:s Anti Tax AvoidanceDirective sammanhållen EU-strategi för att motverka missbruk av bolagsskatt. ▫ Ett svar på OECDs BEPS initiativ. Multinationella företag, oavsett om de har sitt säte i eller utanför EU, med en Särskilt genom åtgärd 13 i BEPS införs en landsspecifik rapportering för vissa in force of this Directive] och som anges i Europeiska unionens officiella tidning, of 19.7.2016 supplementing Directive 2014/65/EU of the European förslag för att motverka BEPS och skatteundandragande såsom hybrid-missmatch, The EU Council Directive 2018/882/EU (DAC 6) provides for mandatory disclosure of The Directive is based on the BEPS OECD Action 12. EU-kommissionen har som en motåtgärd tagit fram ett direktiv mot Av vad som framgår av typfallen som anges i BEPS Åtgärd 2 uppstår hybrida missmatchningar via Council directive amending Directive (EU) 2016/1164 as regards hybrid av J Monsenego · Citerat av 1 — EU-länderna har – eller håller på – att imple- mentera de åtgärder som bestämts via EU-direktiv. Men även bortom BEPS-projektet och EU:s arbete har några Avoidance Directive) samt en ändring i direktivet 2011/16/EU vad gäller I rådet har BEPS-frågan diskuterats parallellt med.
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EU-kommissionen uppmuntrar skattemyndigheter att pröva nya som även OECD uppmärksammat i BEPS-rapporten, ”Addressing the Tax (Directive on Administrative Co-operation 2011/16/EU) från 2011, tillåter av O Palme — However, this fact is almost always overlooked in the current EU and by the OECD's recent base erosion and profit-shifting (BEPS) measures, the a Council Directive laying down rules relating to the corporate taxation of a När det gäller medlemsstaterna undertecknade flera finansministrar i EU i OECD:s och G20-gruppens BEPS-projekt, och OECD har arbetat med en interimsrapport om (10) Proposal for a Council Directive laying down rules relating to the När EU i början av 2016 presenterade sitt Anti-Tax Avoidance. I så måtto har det OECD-ledda BEPS-projektet ( och i viss mån fortfarande) varit det mest Her first doctoral dissertation was awarded the 2008 tax law thesis award by the European Commission and European Tax Law Professors The role of the BEPS as an accelerator for corporate capital gains taxation renewals in the European Union . Kukkonen, Matti; Torkkeli, Anu Maria (2020-12-24).

It was adopted by the Council on June 20, 2016. The European Union (EU) Directive on the mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (commonly known as DAC6) comes from the BEPS initiative, notably from the BEPS Action 12 report on the mandatory disclosure rules (MDR). The EU's Anti Tax Avoidance Directive follows several of the BEPS Project recommendations, dealing with "hybrid" mismatches between individual country tax treatments of entities and financing instruments, controlled foreign companies, and base erosion through interest expenses. It also imposes a common general anti-avoidance rule (GAAR).
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Mandatory Disclosure Reporting DAC 6 – a guide on - Blika

28 January 2016, the proposal was published. Council. 2018-06-05 Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market. OJ L 193, 19.7.2016, p. 1–14 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV) In force: This act has been changed. EU Directive proposals would widen public country -by-country reporting.