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15148/15). These conclusions provided the basis for further work by the Council in the area of BEPS in 2016 and endorsed a new Work Package for the Code of Conduct Group. EU-BEPS ROADMAP . BY THE SLOVAK PRESIDENCY OF THE COUNCIL .

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BY THE SLOVAK PRESIDENCY OF THE COUNCIL . 1. On 25 November 2014, at the High Level Working Party on Taxation (HLWP), a discussion was held on further work related to unfair tax competition, base erosion and profit shifting in the EU context (hereinafter – EU BEPS). It was noted that this work should be brought EU BEPS: Presidency of the Council roadmap on future work On 19 February, the Dutch Presidency of the Council of the EU circulated to EU Member States a Roadmap on EU BEPS, setting out future work in the Council during the coming months in the field of Base Erosion and Profit Shifting (BEPS) at EU level.

EU:s skatteflyktsdirektiv, som trädde i kraft år 2019 är i hög grad ett resultat av det  This includes a proposal for an anti-base erosion and profit shifting (BEPS) EU directive.

BEPS – ett arbete inom OECD Skatteverket

Many of the measures included in the package generally are consistent with the OECD's BEPS recommendations, and, in fact, one of the package's goals is to ensure implementation of those recommendations within the EU in a consistent and coordinated manner. Under the OECD/G20 Inclusive Framework on BEPS, over 135 countries are collaborating to put an end to tax avoidance strategies that exploit gaps and mismatches in tax rules to avoid paying tax.

European tax survey 2015: Transparency, simplification and

Even if there is no global consensus for BEPS 2.0, much of its substance is likely to live-on through unilateral measures. profit shifting (BEPS) in the EU context (doc.

as BEPS). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes. The implementation of the BEPS action plan was designed to be flexible, as a consequence of its adoption by consensus.
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Såväl EU:s medlemsstater som Europeiska kommissionen del- tar i BEPS-projektet. Sverige deltar aktivt i arbetet. Inom ramen för BEPS-projektet har det  OECD har i sitt projekt Base Erosion and Profit Shifting (BEPS) tagit fram en OECD:s BEPS-handlingsplan och EU:s skatteflyktsdirektiv ATAD kommer  Förslag till blåkortsdirektiv (EU COM (2016) 378 ) Comments on the OECD Public Discussion Draft entitled: "BEPS Actions 8-10 Revised Guidance on Profit  Förslagen från EU och OECD att införa ny beskattning av den digitala inom ramen för OECD-projektet Base Erosion Profit Shifting (BEPS). 2011/16/EU vad avser automatiskt informationsutbyte i fråga OECD och därmed kunnat bereda BEPS parallellt också inom EU. OECD:s BEPS-projekt - som ska täppa till kryphålen i internationella EU-länderna bör gå längre än BEPS-projektet och besluta om full  Inom EU har det under de senaste åren antagits många direktiv mot skatteflykt och aggressiv skatteplanering. OECD:s BEPS-åtgärder har inom  There was also evidence that the BEPS agenda is starting to get traction Tax Base across the EU - 61.1% had no opinion, while 19.1% and 19.8% thought it  genomförandet av resultaten av BEPS i hela EU och medlemsstaternas behov av att anpassa sina skattesystems särskilda egenskaper till dessa nya regler. sammanhållen EU-strategi för att motverka missbruk av bolagsskatt.

General political support & institutional involvement . One major conceptual disagreement (CCCTB) Awaiting Commission’s . Action Plan on Corporate Taxation “… ideas for integrating new OECD/G20 actions to combat base erosion and profit shifting (BEPS) at EU level” Potential EU law constraints? Where the BEPS reports touch on these advantages, the Government is prepared to make them more robust to prevent abuses". Transparency. Dutch tax authorities have been monitoring BEPS discussions in both the EU and the OECD and are keen to retain the country’s reputation for business friendliness, while ensuring a level playing field.
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Action to fight corporate tax avoidance has been deemed necessary in the OECD forum, with further impetus from the G20/OECD 'Base erosion and profit shifting' action plan (known as BEPS), initiated in 2013. The base erosion and profit shifting (BEPS) tracker allows users to browse and filter developments by date, geographical location and related action. When one thinks about BEPS as a soft law instrument, which of course cannot override provisions of EU law, but has been committed to gradual implementation by the Member States, some problems may arise in the EU context. In general, BEPS actions and EU law, namely fundamental freedoms might be intrinsically difficult to reconcile.

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BEPS avseende internprissättning och förhållandet till EU-rätten

EC Tax Review, 23(4), 190-193. [2014/  The EU regards the BEPS conclusions as a central plank in its own action plan, instituted in June 2015, for fair and efficient corporate taxation across the EU. 24 Oct 2017 Early data shows that this has led to significant additional revenue in the adopting countries. For example, the European Union (EU) has  13 Mar 2016 On 19 February 2016, the Netherlands Presidency of the Council of the European Union (the Dutch Presidency) issued a note on “BEPS:  30 Sep 2016 recommending EU member states implement the BEPS. Action 6 (Treaty Abuse) and 7 (Artificial Avoidance of PE. Status) proposals in their tax  28 Oct 2015 According to EU law the prevailing divergences between the national tax systems shall not be corrected by unilateral measures that grant fiscal  12 Sep 2017 BEPS Action 7: additional guidance on the attribution of profits to permanent establishments - BusinessEurope position on the public discussion  15 Jun 2015 Asking for an EU Response, see, for example: Eric Kemmeren, Where Is the EU in the OECD BEPS Dicussion, 23(4) EC Tax Rev. 190-193  27 May 2014 Nonetheless, some OECD and EU Member States are targeting the digital economy as the main culprit for alleged erosion of corporate tax  17 Oct 2016 OECD BEPS AND EU STATE AID. TUESDAY, DECEMBER 1, 2015. U.S. SENATE,. COMMITTEE ON FINANCE,.

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This briefing updates an earlier edition, PE 580.911, of April 2016 (except the part on ‘EU policy: How BEPS actions are translated’ which is the subject of a forthcoming briefing). Action to fight corporate tax avoidance has been deemed necessary in the OECD forum, with further impetus from the G20/OECD 'Base erosion and profit shifting' action plan (known as BEPS), initiated in 2013. The base erosion and profit shifting (BEPS) tracker allows users to browse and filter developments by date, geographical location and related action. When one thinks about BEPS as a soft law instrument, which of course cannot override provisions of EU law, but has been committed to gradual implementation by the Member States, some problems may arise in the EU context. In general, BEPS actions and EU law, namely fundamental freedoms might be intrinsically difficult to reconcile.

What is the scale of tax evasion and avoidance in the EU? Tax evasion and avoidance are notoriously difficult to quantify, due to their nature and the lack of national data. The Organisation for Economic Cooperation and Development (OECD) has recently issued its final recommendations for the reform of the global business tax regime.