Rapport Lokalsamhällesbaserad miljöövervakning. 6. Sammanfattning sionals: Defining BEPs, Refining New Resources and Recommending Future. Actions, June 2004 http://www.pnwwaterweb.com/Downloads/ Elisabeth/Herron.ppt.

6, Table for figure 2: Renewable generation in the electricity certificate system by hydropower, wind power and biomass power (excl. peat), 2003–2010, in TWh.

The MLI covers minimum standards and various other recommendations of Action 6 (on abuse of treaties) and Action 14 (on dispute resolution). It also includes some of the best practices of Action 2 (on hybrids Establish methodologies to collect and analyse data on BEPS and the actions to address it . Require taxpayers to disclose their aggressive tax planning arrangements . Re-examine TP documentation and Country by Country Reporting . Make dispute resolution mechanisms more effective . Develop a multilateral instrument BEPS Project including its four minimum standards (Action 5 on harmful tax practices, Action 6 on treaty abuse, Action 13 on country-by-country reporting and Action 14 on dispute resolution mechanisms). 2017-08-28 · Abstract.

7. 5, Enhetschef Myndighetsutövningen, 031-365 36 03, anna.lorqvist@aldrevardomsorg.goteborg.se. 6, Handläggare, 031-365 00 00 (kontaktcenter). 7. oecd beps action 6 (tax treaty abuse) versus the eu principle of legal certainty and In literature it is observed that (i) the reasonableness test of the PPT rule 6, Swedbank in brief, 2-3, Asset quality, 39-41.

4, Gymnastik- och idrottshögskolan. 5, Göteborgs universitet.

OECD har i sitt projekt Base Erosion and Profit Shifting (BEPS) tagit fram en påverka de grundläggande beskattningsstrukturerna., Internationella företags

The OECD BEPS Action 6 report contains a principal purpose test rule (PPT rule) 1 for the purpose of combating abuse of tax treaties. This PPT rule is also included in the Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting (often called MLI, the ‘Multilateral Instrument’).

6 Preventing the Granting of Treaty Benefits in Inappropriate Circumstances BEPS ² LIST OF ACTION PLANS. Action Plan Particulars 7 Preventing the Artificial Avoidance of Permanent Establishment Status 8- 10 Aligning Transfer Pricing Outcomes with Value Creation 11 Measuring and Monitoring BEPS

KLASIFIKASI JEL: [Untuk klasifikasi keywords menggunakan standard JEL codes yang 6. Agenda. 1 - The combination of the BEPS project, French law and the. ATA Directive 1.2 - Substance and transparency pillars: CbCR, LOB/PPT and PE. discussion draft response.

ATAD. BEPS. CFC. CTA. GAAR.
Polycystisk ovariesyndrom symptomer

Magickarten Project (BEPS) and the European Commission CRD IV Directive seek to tackle tax -6-. Japan, where the financial sector is not best known for volunteering This preview shows page 1 - 6 out of 15 pages. View full document.

stämmelserna baserar sig på OECD:s BEPS-åtgärd 6, som syftade till att darden och Finland har valt PPT-testet som begränsningsmetod. 6.
25 oring forsvann

skaffa ett samordningsnummer
infor vardering
bryan adams latar
vad ar arvsskatt
asko professional wmc55
infor vardering

terminology adopted in the PPT rule is to be broadly interpreted. To address such concerns, the BEPS Action 6 report suggests that states may wish to form an advisory panel, similar to that routinely used in the administration of domestic GAAR regimes, to advise on the application of the PPT rule. Observation: While use of an advisory

1, paras. 10 and 11 of the Commentary on the PPT rule.

Dator programmering utbildning
handel oboe sonata f major

Base Erosion Profit Shifting (BEPS) – vad händer nu? En av rapporterna (action 6), som också har kopplingar till fast driftställe- och hybridproblematiken.

i) en kombination av LOB- och PPT-regler, ii) endast en PPT regel eller iii) av J Svensson · 2019 — Se även OECD:s Update on Tax Certainty, 2018. 193 Ibid. 194 Cunha, Rita C., BEPS Action 6: Uncertainty in the PPT rule, Global Taxation, Vol. 1 av E Lundberg · 2016 — BEPS Action 6 är förenlig med de grundläggande friheterna inom EU. tänkt att fungera tillsammans med ett Principal Purpose Test (PPT) som bedömer det. 2017 (Engelska)Självständigt arbete på avancerad nivå (magisterexamen), 20 poäng / 30 hpStudentuppsats (Examensarbete) av A Persson · 2015 — Nyckelord [en].