T he lingering uncertainty around base erosion and profit shifting (BEPS) implementation is reflected in the results of the EY 2017 Tax Risk and Controversy Survey. According to our survey respondents, businesses are, in general, still in the early stages of weighing how the BEPS reforms will affect their business operations and tax strategy.

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The legislation to introduce changes in the tax law further to BEPS Action 2 (Hybrids), 3 (Controlled Foreign Corporations), 4 (Interest deductions), 7 (Permanent Establishment) and the BEPS risks arising from intra-group debt as the “main tax policy concerns surrounding interest deductions” (emphasis added).5 There is huge literature on the issues arising from interest deduction on intra-group debts.6 The OECD’s work on the subject in the BEPS Project – in particular, Action 4 … BEPS Action 4 provides a framework of suggestions and recommendations by limiting the deductibility of related-party debt interest (typically through a ratio of ten to 30 per cent of EBITDA (Earnings before interest, tax, depreciation and amortisation)) for individual countries to challenge the inappropriate local tax base erosion. 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. 2015-10-05 BEPS action 4: Agenda 1. Overview of the UK proposals. 2. The draft legislation.

Räntegräns (BEPS-åtgärd 4): en gemensam strategi för regler som begränsar förvaltning i skattefrågor innefattar även FATF:s (Financial Action Task Force) de ändringar som föreslås i promemorian: BEPS Action 2 (”Neutralising the Effects of. Hybrid Mismatch Arrangements”) samt BEPS Action 4 Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari Räntegräns (BEPS-åtgärd 4): en gemensam strategi för regler som begränsar förvaltning i skattefrågor innefattar även FATF:s (Financial Action Task Force) Hur har BEPS (Action 8-10) förändrat SKV:s bedömningar 4. 2014. 370. 154. 7. 2015.

— conversion of income into a lower-taxed category of revenue. 4. OECD BEPS Action Plan: Moving from talk to action in Europe — 2017. Page 7. © 2017 KPMG

BEPS Action 4 makes recommendations on best practices in the design of rules to address base erosion and profit shifting (BEPS) Feb 6, 2015 Keidanren hereby submits its comments on the OECD public discussion draft " BEPS Action 4: Interest Deductions and Other Financial Oct 12, 2015 The purpose of Action 4 is to address base erosion and profit shifting by the use of third party and related party interest. The Paper identifies the Base Erosion and Profit Sharing ("BEPS") project, the OECD has established of the interest expense action item 4, harmful tax practices (action item 5) and the.

abuse, Action 13 on country-by-country reporting and Action 14 on dispute resolution mechanisms). They will also be able to monitor the evolution of the tax raised by the digital economy challenges (Action 1) and by the economic analysis of BEPS (Action 11).

Financing strategy following Action 4. 4.

Comparative analysis of key provisions of BEPS Action Plan 4 vis-à-vis Section 94B:- Base Erosion and Profit Shifting (BEPS) Inclusive Framework implementation in the OECD BEPS Inclusive Framework (Action 13 and Action 4, respectively).
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The recommended approach ensures that an entity’s net interest deductions are directly linked to its level of economic activity, based on taxable earnings before deducting net interest expense, depreciation and amortisation Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update Inclusive Framework on BEPS 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.

• Action 5 (HTP). • Action 7 (PE Avoidance).
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Session 4 of 8 part OECD BEPS seriesSign up for upcoming live broadcasts or watch all archived webcasts on demand at http://www.ey.com/webcasts

The Action Plan on Base Erosion and Profit Shifting. 1. directed the OECD to commence work on 15 actions designed to ensure the coherence of corporate income taxation at the international level.

av T FENSBY · Citerat av 2 — for Developing Countries in Post-BEPS Era, Committee of Experts on 21 OECDs Action Plan on BEPS (2013) noterar i detta sammanhang att ”[w]hile actions

4. Administration and next steps. Overview of the Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report 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. Base Erosion and Profit Shifting (BEPS) | Som marknadsledande skatterådgivare får vi kontinuerligt nya insikter från omvärlden. Tax matters är platsen där vi diskuterar nyheter, rapporter och sakfrågor.

All rights reserved. 4. Nyheter 2015. • HFD 25/6 417-15, 5974-15, gåva av fastighet, BEPS Action Point 1. Sveriges advokatsamfund har genom remiss den 4 maj 2016 beretts tillfälle att avge med BEPS-projektet utformat 13 s.k. ”action points”.