Action 1: Address the Digital Economy The BEPS project recommends avoiding new direct taxes on digital activity, and expects other Actions to be generalized to tackle the digital economy as well. For indirect taxes, a shift to tax collection in the jurisdiction of consumption is recommended.

23 Mar 2018 Action Plan 1 of the BEPS Project undertook to consider the tax challenges raised by digitalisation for both direct and indirect taxation. To carry

Elle développe des recommandations en ce qui concerne les indicateurs de l'échelle et de l'impact économique du BEPS. 2017-03-09 · BEPS Action Point 1: Address the tax challenges of the digital economy. The goal of Action 1 is to identify the challenges the digital economy poses to international taxation. It also aims to develop options to address these. This applies ot direct taxes like corporate taxation, but also indirect taxes like Value Added Taxes and Custom Duties. Action to fight corporate tax avoidance has been deemed necessary in the OECD forum has and received further impetus through the G20/OECD Base e rosion and p rofit shifting action plan (known as BEPS).

Impact of BEPS Implementation - there was a fairly broad consensus that 1) the Action 1 VAT recommendations are being widely implemented and that they are having a significant impact on tax collection in market jurisdictions; 2) the BEPS changes are impacting business models (particularly Action 7 encouraging a shift towards buy/sell), and that consistency in business model globally was Se hela listan på skatteverket.se Action 1 of the base erosion and profit shifting (BEPS) Action Plan deals with the tax challenges of the Digital Economy. Political leaders, media outlets, and civil society around the world have expressed growing con-cern about tax planning by multinational enterprises (MNEs) that makes use of gaps in the interac- Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 1. Please find attached short summaries with regard to the different BEPS action points together with our observations and the respective developments in Switzerland.

A key aspect of this action point is the allocation among Remote digital suppliers to consumers; Imports of low-value goods. » BEPS Action 1 Report identified the collection of VAT/GST on online B2C sales as a key The challenge of how to tax the digital economy was identified in the OECD's BEPS initiative as Action 1: Addressing the Tax Challenges of the Digital Economy. 29 Jan 2019 See, e.g., Andrés Báez Moreno & Yariv Brauner, WHT in the Service of BEPS Action.

OECD BEPS (IN)ACTION 1 255 255 OECD BEPS (In)Action 1: Factor Presence as a Solution to Tax Issues of the Digital Economy MONICA GIANNI* Abstract The Organisation for Economic Cooperation and Development (OECD) launched its project to address base erosion and profit shifting (BEPS) in 2013 with an Action Plan of 15 Actions. Action 1 encompasses

OECD, Base Erosion & Profit Shifting, Multinationals. Political leaders, media outlets, and civil society around the world have expressed growing concern about tax planning by multinational enterprises (MNEs) that makes use of gaps in the interaction of different tax systems BEPS >>> Back to BEPS Actions >>> Action OECD categorisation Notes on local country implementation Expected timing VAT on business to customers digital services (Action 1) Common approach The EU VAT directive applies and is already implemented into domestic law. 1 January 2015 BEPS 1.0 – FIRST PHASE OF THE OECD/G20 BEPS PROJECT. In the context of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, the 15 final actions were published to equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created.

under pillar one kan sägas vara en vidareutveckling på det som tidigare var BEPS action 1 (Tax challenges arising from digitalisation).

av T FENSBY · Citerat av 2 — 1 Denna artikel bifogades Skattenytt på Trumps installationsdag den 20 januari 2017.

BEPS.
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BEPS. Stora Skattedagen. Stockholm, 9:e november, 2017.

The BEPS project recommends avoiding new direct taxes on digital activity, and expects other Actions to be generalized to tackle the digital economy as well. For indirect taxes, a shift to tax collection in the jurisdiction of consumption is recommended.
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經濟BEPS之可能方案，財政部已於2015年3月23日召開研討會邀集相關單位進行討論，茲就當日討論議題及財政部目前見解，按營業稅及所得稅分述如下：《BEPS Action 1解決數位經濟時代之租稅挑戰》針對上開討論議題與財政部見解，就其中要求非居

This applies ot direct taxes like corporate taxation, but also indirect taxes like Value Added Taxes and Custom Duties. Action 1 encompasses identifying difficulties the digital economy poses for applying existing international tax rules and developing options to address them. Under current international tax rules, an enterprise generally is not taxed in a country in which it does not have a physical presence. Tax Lawyer, Vol. 72, No. 1 OECD BEPS (IN)ACTION 1 257 (the 2013 Report).3 BEPS is tax planning that shifts profits “in ways that erode the taxable base to locations where they are subject to a more favour-able tax treatment.”4 The report emphasizes the “pressing and current issue” OECD Action Plan on BEPS — action items Action 1 — Address tax challenges of the digital economy Action 2 — Neutralize effects of hybrid mismatch arrangements Action 3 — Strengthen controlled foreign company (CFC) rules Action 4 — Limit base erosion via interest deductions and other financial payments Transparency: Action 11, Action 12, Action 13 and Action 14 Overall relevance: Action 1 and Action 15 Since the different BEPS Actions only resemble recommendations by an international organisation, there are in fact three different options to make those recommendations applicable in real-life cases: Action to fight corporate tax avoidance has been deemed necessary in the OECD forum has and received further impetus through the G20/OECD Base e rosion and p rofit shifting action plan (known as BEPS).

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Det finns flera faktorer bakom BEPS; internationell Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action. 1.

The Impact of Beps on Digital Economy: an Analysis of Action 1. Adquiere online esta publicación y la recibirás en tu domicilio.

Det finns flera faktorer bakom BEPS; internationell Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action. 1. inledning. OECD:s arbete med BEPS, som skett på uppmaning av G20-länderna, har fortskridit enligt den Action Plan som antogs 2013.1 Den innehåller. detrimental practices existing in the digitalised economy and this led to further work being set up under BEPS in 2015 (BEPS Action 1 Report) skattebasen urholkas i det enskilda landet.

21 OECDs Action Plan on BEPS (2013) noterar i detta sammanhang att om Base Erosion and Profit Shifting (BEPS) som ska göra det möjligt att hindra multinationella bolag från som investerare. Sida 2 av 3. Ståndpunkt - Skatter. 20. 20. -0. 1.