Action 12: Require taxpayers to disclose their aggressive tax planning arrangements. Action 11: Establish methodologies to collect and analyse data on BEPS

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

1 -Must be filed within 12 months following the fiscal year-end. Keywords: Aggressive tax planning, BEPS Action Plan 12, mandatory disclosure rules; Abstract. Taxpayers use the services of other parties (promoters) who Antion 12 of the Bare Erosion and Profit Shifting (BEPS) Action Plan promises the development of new rules on disclosure of aggressive tax planning responding to the OECD discussion draft on BEPS Action 12 (Mandatory 1 http ://www.oecd.org/ctp/aggressive/discussion-draft-action-12-mandatory- OUTLINE. • Purpose.

14. 3.1. Hall, BEPS 2.0 – utökad beskattningsrätt för marknadsjurisdiktioner, SvSkT, 2019, s. det senast uppdaterade förslaget avseende Action 1 bestående av. 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.

Source: KPMG International member firms. 2015-08-04 · In line with BEPS Action 12, the Brazilian President enacted, on July 21, 2015, the Provisional Measure (“MP”) no.

In July 2013, the OECD published an Action Plan on Base Erosion and Profit Shifting (BEPS). This set out 15 BEPS actions, and on 5 October 2015 the OECD and G20 published final reports along with an explanatory statement outlining consensus recommendations that had been reached as part of the BEPS …

Action 1; Action 2; Action 3; Action 4; Action 5; Action 6; Action 7; Action 8; Action 9; Action 10; Action 11; Action 12; Action 13 CbC reporting; Action 14 Mutual Agreement Procedure; Action 15 Multilateral Instrument; BEPS Framework; CbC Reporting; Tax Treaties 2015-04-01 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.

4 May 2015 BEPS Action 12: Mandatory disclosure rules. General comments. AFME1 and the BBA2 welcome the opportunity to respond to the OECD's

sentato il rapporto Action Plan on Base Erosion and Profit Shifting6 individuando un piano d’azione, articolato in 15 misure, volto ad analiz-3 OECD (2015), Measuring and Monitoring BEPS, Action 11 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. Le stime Action 11 — Establish methodologies to collect and analyze data on BEPS and the actions to address it Action 12 — Require taxpayers to disclose their aggressive tax planning arrangements Action 13 — Re-examine transfer pricing documentation Action 14 — Make dispute resolution mechanisms more effective 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”.

Bermuda CbCR. final legislation.
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final legislation. Chile CbCR. final. LF. intentions.

of any arrangement or transaction that resulted directly or indirectly in Page 12. © 2015 Grant Thornton.
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s k BEPS-projektet. Action 12 är tänkt som en vägledning för länder som vill införa en obligatorisk skyldighet för skattebetalare eller rådgivare

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 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 In July 2013, the OECD published an Action Plan on Base Erosion and Profit Shifting (BEPS).