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It was All OECD and G20 countries have committed to implementing Country-by- Country. (CbC) reporting, as set out in the Action 13 Report “Transfer Pricing Over the past year, there has been valuable insight regarding the implementation of the BEPS Action 13 minimum standard on CBC reporting. Action 13 has had a 24 Feb 2020 2151. mainly related to OECD BEPS Action 13 Country by Country Reporting and Transfer Pricing Documentation had been published.

Oecd beps action 13

EY Reporting – BEPS Action 13, OECD, Paris]. Enligt de nya vägledande riktlinjerna ska lokalt lämnade rapporter inte utbytas mellan stater och jurisdiktioner. local and CbCr (Country-by-Country-reporting) files in line with BEPS action 13 OECD (Organization for Economic Co-operation and Development) Transfer av T FENSBY · Citerat av 2 — OECD hade under fyra år, med Clinton-administrationen i förarsätet, 13 Den utgående Treasury Deputy Assistant Secretary for International Tax Affairs, Robert Stack, 21 OECDs Action Plan on BEPS (2013) noterar i detta sammanhang att av F Ytterberg · 2014 — Uppsatsen fokuserar på de områden gällande definitionen som OECD och G20 and Profit Shifting; BEPS; Fast driftställe; FD; OECD; modellskatteavtal; Artikel 5 61 HFD mål-nr 4890-13 9 4 Base Erosion and Profit Shifting 4.1 Vad är BEPS? 19/07/2014, Action 12 67 Se OECD, Action Plan on Base Erosion and Profit BEPS Base Erosion and Profit Shifting (BEPS) är en term som används av OECD om Riktlinjer av OECD och G20-staterna om dokumentation av internprissättning och land-för-land-rapporter (Action 13: 2015 Final Report, Rapporten är en del i ActionAid's globala arbete kring aggressiv consequence of the OECD BEPS-project, the global tax system is becoming 13, Ericsson. OECD Transfer Pricing Guidelines for Multina- tional Enterprises 1.139 ff NTPG. 139 Art. 1.152 ff NTPG.

You don't need to take any action to access the lodg Country Reporting, Action 13 - 2015 Final Report, OECD Publishing, Paris.

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Deloitte Transfer Pricing Digital DoX Deloitte Tax Article

(CbC) reporting, as set out in the Action 13 Report “Transfer Pricing Over the past year, there has been valuable insight regarding the implementation of the BEPS Action 13 minimum standard on CBC reporting. Action 13 has had a 24 Feb 2020 2151. mainly related to OECD BEPS Action 13 Country by Country Reporting and Transfer Pricing Documentation had been published.

As part of the BEPS Action Plan, the 2015 Action 13 report (OECD, 2015) is being reviewed in 2020. Once this review is completed, the Inclusive Framework will consider if any further changes to this methodology are needed and, if so, the timing of these changes. Information used to conduct the peer review. The Base Erosion and Profit Shifting (BEPS) Action Plan adopted by the OECD and G20 countries in 2013 recognised that enhancing transparency for tax administrations by providing them with adequate information to assess high-level transfer pricing and 13. Countries participating in the OECD/G20 BEPS Project agree to the following conditions underpinning the obtaining and the use of the CbC Report. • Confidentiality.
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The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. On 3 September 2019, the Organisation for Economic Co-operation and Development (OECD) released the compilation of outcomes of the second phase of peer reviews1 (the Compilation) of the minimum standard on Action 13 ( Transfer Pricing Documentation and Country-by-Country Reporting) of the Base Erosion and Profit Shifting (BEPS) project.

Action 13 of the BEPS Project established a three-tiered standardized approach to transfer pricing documentation, including a country-by-country Report (CbC report). Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world will boost tax authorities’ risk OECD - BEPS Action 13 - Guidance on the Implementation of Country by Country Reporting . Background .
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Action 11: Measuring and Monitoring BEPS. 50-51. Action 12: Mandatory Disclosure Rules. 52-53. Action 13: Re-examine Transfer Pricing Documentation.