OECD (BEPS 4): Ränteavdrag bör begränsas med hänvisning till EBITDA Author: KPMG Sverige Subject: Igår presenterade OECD sina slutrapporter inom det s k BEPS-projektet. Här följer en sammanfattning av förslagen från Action 4. Keywords: Igår presenterade OECD sina slutrapporter inom det s k BEPS-projektet.

3 Oct 2019 Abstract. In October 2015, the OECD made a best practice recommendation in Action 4 of its BEPS project, suggesting a Fixed Ratio Rule in

The output under each of the BEPS actions is intended to form a complete and cohesive approach 4 BEPS ACTION 4 – DISCUSSION DRAFT ON APPROACHES TO ADDRESS BEPS INVOLVING INTEREST IN THE BANKING AND INSURANCE SECTORS Introduction and background 1. International tax issues have never been higher on the political agenda. The item BEPS Action 4 : when theory meets practice represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. OECD (2017), Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update: Inclusive Framework on BEPS , OECD/G20 Base Erosion and Profit Shifting Project, OECD We have now published our submission in response to the consultation on BEPS Action Point 4 Interest Deductions. Summary We warmly welcome the proposals in this report, which could greatly reduce the opportunities for tax avoidance by multinationals using internal financial structures to reduce their taxes artificially by inflated deductions of interest from taxable profits. Action 4 is intended to apply after disallowances for hybrid mismatch arrangements (action 2) and the recognition of income under controlled foreign company rules (action 3). Transfer pricing rules will be developed in 2016 and 2017 that could limit interest payments where entities lack appropriate substance (actions 8-10).

Overview of Action 4 proposals: OECD and UK. 2. The UK proposals: Practical implications. 3. Financing strategy following Action 4.

Overview of the BEPS Alert - Issue 2, February 2015.

Action 6. Prevent treaty abuse. Action 7. Prevent the artificial avoidance of PE 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

4. 2.2 Haitallisen verokilpailun foorumi . 4 Tietojen julkisuus . 2 Action Plan on Base Erosion and Profit Shifting, OECD 2013.

Arbetets titel: BEPS och aggressiv skatteplanering - En fallstudie om Google. Handledare: Matti 2.7.4 OECD/ G20 förhindrandet av avtalsmissbruk åtgärd 6 . In particular, Action 5-6 regarding harmful tax practices and treaty shopping.

HMRC has released a consultation document ('UK condoc') regarding the UK's response to Action 4 of the OECD's proposals to Joint recommendations to the G20 and OECD for tackling base erosion and profit shifting. Publication date: 3 September 2013.

Other Financial Payments. Rekommendationer från OECD. OECD rekommenderar att länder inför en i dokumentet Action Plan on Base Erosion and Profit Shifting (avsnitt 3).4 Artikeln redovisar även för diskussionen kring BEPS inom EU (avsnitt 4) och avslutas Genom OECD BEPS Action 13 har OECD:s riktlinjer för internprissättning fått ett nytt 4 används termen ”consolidated group revenue”. I promemorian sägs att BEPS står för ”Base erosion and profit shifting” och är ett Action 3 & 4: Skärpta CFC-regler resp Ränteavdrag och andra finansiella kostnader Genom att kritiskt granska om BEPS Action 8 faktiskt kommer att leda till att vinster från However, the rules can be criticised on two grounds for being outdated. 3:00 PM - 4:00 PM BST tax jurisdictions to impose substance requirements under Action 5 of the BEPS Action Plan and EU initiatives.
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For the first time, the United States seems serious about enacting restrictions that might work. 2019-09-09 BEPS ACTION 4: INTEREST DEDUCTIONS AND OTHER FINANCIAL PAYMENTS ICAEW welcomes the opportunity to comment on the discussion draft BEPS Action 4: Interest Deduction and other financial payments published by OECD on 18 December 2014. This response of 6 February 2015 has been prepared on behalf of ICAEW by the Tax Faculty. BEPS action 4: Agenda 1.

BEPS Action 4: Agenda. 1. Overview of Action 4 proposals: OECD and UK. 2.
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4 BEPS ACTION 4 – DISCUSSION DRAFT ON APPROACHES TO ADDRESS BEPS INVOLVING INTEREST IN THE BANKING AND INSURANCE SECTORS Introduction and background 1. International tax issues have never been higher on the political agenda.

Keywords: Igår presenterade OECD sina slutrapporter inom det s k BEPS-projektet. BEPS Action 4- Interest Deductions: CIOT Comments 6 February 2015 P/tech/subsfinal/IT/2015 2 2.2 We can see merit in proposals to reduce the scope for tax to distort commercial decision-making but whilst countries retain sovereignty to set their own tax rates, reliefs etc., tax will play a part in investment decisions. BEPS Action Plan: Action 15 - A multilateral instrument 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 (in some cases, urgent action) both to comply with new requirements and to consider the ways in which they do business in different BEPS action 4: Agenda 1. Overview of the UK proposals. 2. The draft legislation.

The 2015 Action 4 report on Limiting Base Erosion Involving Interest Deductions and Other Financial Payments focused on the use of all types of debt giving rise to excessive interest expense or used to finance the production of exempt or deferred income.

Wrap BEPS Action 4 “Limiting base erosion involving interest deductions and other financial payments” aims to limit base erosion via interest deductions and other financial payments. Recommendations are expected to be published for domestic law limitations on tax deductions for both related and unrelated party interest expense and economically equivalent payments. 4 See EY Global Tax Alert, OECD releases discussion draft on interest deductions under BEPS Action 4, dated 23 December 2014. 5 See EY Global Tax Alert, OECD releases report under BEPS Action 6 on preventing treaty abuse, dated 24 September 2014. BEPS - Action Point 4 on interest deductions and other financial payments.

Riksdagen antar regeringens förslag till lag om ändring i förordningen ject”, BEPS) avseende hybrida missmatchningar i rapporten ”Final report on action 2: Sveriges advokatsamfund har genom remiss den 4 maj 2016 beretts tillfälle att avge med BEPS-projektet utformat 13 s.k.