12 Nov - OECD: Developing countries and BEPS. 12 Nov - Germany: Agreement with UK on preferential IP regimes (BEPS) 10 Nov - OECD: Transfer pricing and BEPS Action 10 discussion draft. 6 Nov - KPMG report: BEPS Action 7 discussion draft on preventing artificial avoidance of PE status. 5 Nov - Asia Pacific: BEPS implications for taxation in the

Erosion and Profit Shifting Project, Action 7: 2015 Final Report, s. 39. 44 Ibid, s. 40. 45 Revised discussion draft on BEPS Action 7, 15 maj till 12 juni 2015, s. 1.

All rights reserved. 12. • Utredaren ska bl.a. – kartlägga och analysera BEPS Action Point 1. Då den digitala The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a Framework in BEPS since 2015 with the release of the BEPS Action 1 Report.

Action 12: Disclosure of Aggressive Tax Planning. Recommends mandatory disclosure of aggressive tax planning to increase transparency. Action 13: Transfer Pricing Documentation (minimum standard) 2018-06-22 The EU has also adopted legally binding anti-tax avoidance measures targeting hybrid mismatches (BEPS Action 2), interest deductions (BEPS Action 4), and controlled foreign companies (BEPS Action 3) and has added EU-specific rules on exit taxation and general anti-abuse. 2 These measures are to be phased in over the period from 2019 to 2022, and the EU and OECD are now both discussing further Action 11 BEPS data analysis. The BEPS Action 11 report Measuring and Monitoring BEPS established methodologies to collect and analyse data on the economic and fiscal effects of tax avoidance behaviours and on the impact of measures proposed under the BEPS Project.

För att BEPS-åtgärderna ska få fullt genomslag krävs alltså att 3-5, 8-11 och 12-15 i MLI inte får någon inverkan på skatteavtal ingångna av Sverige. of any arrangement or transaction that resulted directly or indirectly in

8 May 2018 BEPS Action 12 - Disclosure of Aggressive Tax Planning · Impose a disclosure obligation on both the promoter and the taxpayer or impose the BEPS Action 12: Require taxpayers to disclose their aggressive tax planning arrangements · Action 12: Mandatory Disclosure Rules (October 5, 2015) · OECD The conference focuses on the implementation and effects of “Mandatory Disclosure Rules” (MDR) as proposed in the OECD report to BEPS Action 12 and Erosion and Profit Shifting (BEPS) Action Plan and what they Action 12: Require taxpayers to disclose their aggressive tax planning arrangements. Action 13: Action 12 contains recommendations regarding the design of mandatory disclosure rules for aggressive tax planning schemes, taking into consideration the 21 Jun 2017 Mandatory Disclosure Rules: OECD BEPS Action 12 . final report on Action 12 was published as part of the set of BEPS actions in October 17 Aug 2018 However, the developments regarding BEPS Action 12 (mandatory disclosure) at EU level (DAC 6) and some non-EU countries in Latin 26 Nov 2020 BEPS Action 12 provides recommendations for the design of rules to require taxpayers and advisors to disclose aggressive tax planning 10 May 2019 Action 12 of the OECD's BEPS project sets out key recommendations on how such rules may be introduced and applied by tax authorities.

Action 7: Prevent the artificial avoidance of the permanent establishment status; Actions 8–10: Assure that transfer pricing outcomes are in line with value creation; Action 11: Establish methodologies to collect and analyse data on BEPS and the actions to address it; Action 12: Require taxpayers to disclose their aggressive tax planning

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In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS.
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EY’s Global Tax Alert of 13 April 2015 sets forth the latest summary of OECD BEPS developments, including the recent discussion drafts under BEPS Actions 3 and 12. Additionally, the Alert also notes the copycat tactics of Australia re: the UK Diverted Profits Tax (DPT) that went into effect 1 April 2015. BEPS Action 12: Mandatory Disclosure Rules On 31 March 2015 the OECD released a public discussion draft regarding BEPS Action 12 entitled “Mandatory Disclosure Rules”.

utdelningen av samfundsskatten enligt 12 § i lagen om skatteredovisning. fortfarande i anknytning till åtgärd 4 i OECD:s BEPS-projekt.
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BEPS Action 12 - Disclosure of Aggressive Tax Planning BEPS Action 12 “Mandatory disclosure rules” aims to require taxpayers to disclose their aggressive tax planning arrangements. This will be addressed through the development of recommendations regarding the design of mandatory disclosure rules for aggressive or abusive transactions, arrangements, or structures, taking into consideration

Action 12 also calls for the design and implementation of enhanced models of information sharing for international tax schemes. The work on information exchange needs to be coordinated- with other information exchange initiatives being considered as part of the Acton Plan including Action 5 and Action 13.

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2017.10.12; Proportionalitetsprincipen i EU-skatterätten 2017.9.14 2016.11.7; 3-12-utredningen 2016.11. 2016.4.14; BEPS inverkan på skatteavtal 2016.2.

– kartlägga och analysera BEPS Action Point 1. Då den digitala The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a Framework in BEPS since 2015 with the release of the BEPS Action 1 Report. Företagen som kontaktades är listade på Nasdaq OMX Nordic Stockholm. Rapporten är en del i ActionAid's globala arbete kring aggressiv skatteplanering. gjordes den 5 oktober 2015, Mandatory Disclosure Rules, Action 12 16 OECD (2015), Measuring and Monitoring BEPS, Action 11 – 2015 Final Report, av M Dahlberg · 2019 — arbetar med detta inom ramen för BEPS-projektet.