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År. Sverige. UK. av K ANDERSSON · Citerat av 3 — inspirera tankegångarna bakom de 15 åtgärdsområden som BEPS kommit här.7 Att det kanske inte finns någon vinst i den svenska verksamheten Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action. av O Waller — OECD BEPS Actions 8–10 Final Reports, Aligning Transfer linjerna 7. 2! OECD:s riktlinjer för internprissättning. 2.1!

(miljoner USD). År. Sverige. UK. av K ANDERSSON · Citerat av 3 — inspirera tankegångarna bakom de 15 åtgärdsområden som BEPS kommit här.7 Att det kanske inte finns någon vinst i den svenska verksamheten Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action. av O Waller — OECD BEPS Actions 8–10 Final Reports, Aligning Transfer linjerna 7. 2! OECD:s riktlinjer för internprissättning. 2.1!

En överblick över BEPS-projektet s. 2 FAR Online

• He has been based in Singapore since 2007, providing advice on transfer pricing … 2015-7-25 · OECD/CTPA 2 Rue Andre Pascal Paris 75775 France By e mail to: taxtreaties@oecd.org 10 June 2015 Dear Marlies, PE Representations Detailed comments from the PwC network of firms on the new Discussion Draft on BEPS Action 7, dated 15 May, follow below. We note by way of preliminary comments, however, that the approach on 2017-6-1 · Ching Khee, Tan and Syrett, Henry, Impact of OECD Beps Action 7 Proposals on Modification of Articles 5(4), 5(5) and 5(6) of OECD Model Convention - An Evaluation of Action 7 on the Future of Intra-Group Transactions and Business Models of MNEs in their Cross-Border Investments (June 2017).

Definition av fast driftställe En analys av BEPS-projektets

This report contains additional guidance on the attribution of profits to permanent establishments resulting from the changes to the definition of permanent establishment in the Report on BEPS Action 7 to Article 5 of the OECD Model Tax Convention (MTC). BEPS Action 7: The Renaissance of the Agency PE? Oct 24, 2016 | Not subscribed yet?

• On 15 May 2015 the OECD released a revised Discussion Draft on Action 7. This selects and refines proposals put forward in Action 7 of the Action Plan indicates the need to address these issues: ACTION 7 – Prevent the Artificial Avoidance of PE Status Develop changes to the definition of PE to prevent the artificial avoidance of PE status in relation to BEPS, including through the use of commissionnaire arrangements and the specific activity exemptions.
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7. Rörelsevinster 2013-2015. (miljoner USD).

These changes will ensure that where the activities that an intermediary exercises in a country are intended to result in the regular conclusion of contracts to be performed by a foreign In Action 7 of the BEPS project, the OECD tries to tackle common tax avoidance strategies used to prevent . the existence of a PE, including through agency or commissionaire arrangements instead of establishing related distributors.
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This article considers these in more detail ICC Comments to the OECD Revised Discussion Draft BEPS Action 7 “PE Status” (2015) Get the document. The International Chamber of Commerce (ICC) reiterated international business concerns in its submitted comments to the OECD’s proposals on Permanent Establishment (PE) Status within the context of the G20 endorsed OECD/BEPS project.