RP 68/2019 rd - Eduskunta

VILL SVERIGE STOPPA SKATTEFLYKTEN? - Oxfam Sverige

EU Anti Tax Avoidance Directive Exit Taxes GAAR CFC Rules Hybrid Mismatches The European Union's response to the OECD BEPS project, the Anti-Avoidance Directive (ATAD I) has brought about extensive changes to the corporate tax regimes of EU member states effective January 1, 2019, with additional measures coming down the track. The Base Erosion and Profit Shifting (BEPS) project – a brief introduction 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.

5. The Presidency will aim at reaching agreement during the next months on the following EU-BEPS work items: A. Interest and Royalties Directive (IRD) 6. In June 2015, the Latvian Presidency proposed a split of the proposal concentrating work first on the insertion of a anti-abuse provision similar to the one in the PSD (Articles 1(2) to 1(4) The EU Third Money Laundering Directive (3 rd Directive) The 3 rd Directive incorporates the objectives of the EU Second Money Laundering Directive and is intended to further cub abuses of the European financial and banking systems[2]. The primary aim is to include Anti Terrorist Financing within Anti Money Laundering provisions. EU Member States Responses on BEPS Initiatives.

Kommenterad dagordning - Regeringen

Ändringarna grundar sig på rådets direktiv (EU) 2017/952 om mot skatteflykt, Anti-Tax Avoidance Directive, ATAD) HYPERLINK i EU av OECD:s rekommendationer 2, 3 och 4 i BEPS-projektet och av vissa andra åtgärder. BEPS-projekt, men informationen är inte offentlig utan delas mellan myndigheter.

Ord och kontext i EU Ord och kontext i EU- skatterätten

In fact, the challenges in Europe may be exacerbated due to the existence of the European Union (EU) and the single market. The Directive provides additional rules in order to avoid double taxation of profits subsequently distributed by a CFC, as well as proceeds from the disposal of a participation in a CFC entity or of the business carried out by a CFC PE. The directive, formally adopted by the Economic and Financial Affairs Council of the EU on 12 July 2016, aims to provide a minimum level of protection for the internal market and ensure a harmonized and coordinated approach in the EU to the implementation of some of the recommendations under the OECD BEPS project.

Directive (EU) 2015/849 on the prevention of the use of. 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).
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Directives and Regulations) that 13 Jan 2020 EU: Holding companies and access to EU directives and tax treaty benefits post- BEPS in light of recent court decisions.

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. The Directive provides additional rules in order to avoid double taxation of profits subsequently distributed by a CFC, as well as proceeds from the disposal of a participation in a CFC entity or of the business carried out by a CFC PE. The directive, formally adopted by the Economic and Financial Affairs Council of the EU on 12 July 2016, aims to provide a minimum level of protection for the internal market and ensure a harmonized and coordinated approach in the EU to the implementation of some of the recommendations under the OECD BEPS project.
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Tidigare seminarier - Stockholm Centre for Commercial Law

The EU has not dealt with this recommendation through hard law （a directive）, but through soft law 30 Sep 2016 Shifting (BEPS) initiative, a process led by the G20 and the Organisation for Economic Cooperation and. Development (OECD), at the EU level.