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.

BEPS Action 4: Interest Deductions and Other Financial Payments On 5 October 2015, ahead of the G20 Finance Ministers’ meeting in Lima on 8 October, the OECD Secretariat published thirteen papers and an Explanatory Statement outlining consensus Actions under the Base Erosion and Profit Shifting (‘BEPS…

1, at p. 26. 4. The effect of base erosion and profit shifting on developing countries is a strong focus for international organizations. In this regard for OECD BEPS recommendations. The EU Anti-Tax Avoidance (ATA) Directive specifically includes measures addressing. Actions 2 on hybrid mismatches, OECD: Action Plan on Base Erosion and Profit Shifting (19 July 2013) BEPS Action 4: Limit base erosion via interest deductions and other financial payments.

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

the Base Erosion Profit Shifting (BEPS) Action Plan 4 (AP 4) states that the use of interest is one of the simplest profit-shifting techniques available in international tax planning. The fluidity and fungibility of money makes it a relatively simple exercise to adjust the mix of debt and equity in an entity. The

4.2 OECD MTC 10.5.4 Dubbel hemvist för juridiska personer – art. Action 1 16.3.3 Action 2 16.3.4 Action 3 16.3.5 Action 4 16.3.6 Action 5 (BEPS) lanserade en första rapport år 2015 med en rad åtgärder mot 5 Författarens översättning av “Action Plan for Fair and Efficient Corporate Taxation in 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.

BEPS Actions. 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

209 sid, 2016, Pris: 495 SEK exkl. moms. OECD Making dispute resolution mechanism more effective — action 14 - 2015 final report. OECD Arbetets titel: BEPS och aggressiv skatteplanering - En fallstudie om Google.
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2. Det gäller bland annat förslagen i action 4 om ränteavdrag.

• HFD 25/6 417-15, 5974-15, gåva av fastighet, BEPS Action Point 1. 4. Karen Boll med DKK 90 742 till projektet ”Cooperative compliance in the “BEPS actions and initiatives within EU” med Marianne Malmgrén, Ministry of. Base Erosion and Profit Shifting (BEPS) är en term som används av OECD om internprissättning och land-för-land-rapporter (Action 13: 2015 Final Report, Exempel 4: Räkenskapsperioden för en multinationell koncern är 2, 3 och 4 i BEPS-projektet och av vissa andra åtgärder i EU. Action 4 - 2016 Update), där tillämpningen av bestämmelserna om en 4.4.4.
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OECD: Action Plan on Base Erosion and Profit Shifting (19 July 2013) BEPS Action 4: Limit base erosion via 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. ”action points”. Förslagen är delvis baserade på BEPS action 2 och 4 om hybridsituationer respektive ränteavdragsbegränsningar.

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The BEPS project consists of 15 action plans with 4 minimum standards, agreed to by all participating countries who have committed to consistent implementation. Some measures can be used immediately, others require renegotiating bilateral tax treaties .

3 February 2015 Tax. The OECD released its public discussion draft on Action Point 4 of the Styrelse, ledning och SME-kommittén. Ledningsgrupp; Ledamöter och suppleanter i styrelsen; Ledamöter i verksamhetsstyrelsen Action 6. Prevent treaty abuse.

4.2 OECD MTC 10.5.4 Dubbel hemvist för juridiska personer – art. Action 1 16.3.3 Action 2 16.3.4 Action 3 16.3.5 Action 4 16.3.6 Action 5

The BEPS Action 4: Interest Deductions and Other Financial Payments On 18 December 2014, the OECD, as part of its work on the Action Plan to address Base Erosion and Profit Shifting (BEPS), released a Public Discussion Draft on Action 4 in relation to the deductibility of interest expense and economically equivalent financing payments. I december 2014 presenterade OECD ett diskussionsutkast ”BEPS Action 4: Interest deductions and other financial payments" i syfte att förhindra erodering av skattebasen genom användandet av ränteavdrag i internationella koncerner. Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update Inclusive Framework on BEPS The mobility and fungibility of money makes it possible for multinational groups to achieve favourable tax results by adjusting the amount of debt in a group entity. 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. the Base Erosion Profit Shifting (BEPS) Action Plan 4 (AP 4) states that the use of interest is one of the simplest profit-shifting techniques available in international tax planning. The fluidity and fungibility of money makes it a relatively simple exercise to adjust the mix of debt and equity in an entity. The To prevent the increasing problem of base erosion and profit shifting, Member States have implemented different rules limiting interest deductions, one of these sets of rules being thin cap rules.

The Organisation for Economic Co-operation and Development released in December 2014 a public discussion draft entitled BEPS Action 4: Interest Deductions and Other Financial Payments, which outlines a number of different options that may be included in a best practice recommendation to combat base erosion through interest deductions and other financial BEPS Action 4: Agenda. 1. Overview of Action 4 proposals: OECD and UK. 2. The UK proposals: Practical implications. 3. Financing strategy following Action 4. 4.