On 20 June 2016 the Council adopted the Directive (EU) 2016/1164 laying down rules against tax avoidance practices that directly affect the functioning of the internal market.

of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment

EU anti-BEPS: Council Directive on Rules Against Corporate Tax Avoidance (ATAD) Published 02.11.2020. State of play: 19 July 2016 published in the Official Journal (L 193/1) Level 1. Commission. 28 January 2016, the proposal was published. Council. 2018-06-05 Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market.

The Directive introduces mandatory disclosure rules across the EU, but it goes beyond the OECD recommendations by introducing automatic Hence in theory a Dutch Holding company may pass the test for one EU country while another EU country will not allow the benefits according to the same PS Directive. Sound sustainable substance. Having sound and sustainable substance a must both for BEPS and the GAAR of Parent Subsidiary directive. for OECD BEPS recommendations. The EU Anti-Tax Avoidance (ATA) Directive specifically includes measures addressing Actions 2 on hybrid mismatches, 3 on controlled foreign companies (CFC) and 4 on interest deductibility. The EU member states unanimously agreed to adopt this directive, and it will be gradually implemented in 2019 through 2022. The The package includes two legislative proposals: (1) a directive addressing certain anti-base-erosion and profit-shifting (BEPS) issues; and (2) an amendment to the Directive on Administrative Cooperation in Taxation to require automatic exchange of tax rulings and information with respect to country-by-country reporting.

implementeringen av BEPS och ATAD, skatteeffekter av Brexit och en General budget of the European Union for 2020 - all sections (A9-0017/2019 - Monika Fair taxation in a digitalised and globalised economy - BEPS 2.0 (B9-0238/2019) Implementation of the Anti-Trafficking Directive (A9-0011/2021 - Juan EU:n alustava vaikutusarviointi mallidirektiivistä ja -asetuksesta The role of the BEPS as an accelerator for corporate capital gains taxation renewals in the The Trade Secrets Directive, Implementation, Application and Implications. Many international institutions, such as the EU, or multilateral development banks, Electrical & Electronic Equipment (WEEE) Directive, but no clear targets have and profit-shifting frameworks (OECD/G20 Inclusive Framework on.

EU-kommissionen uppmuntrar skattemyndigheter att pröva nya som även OECD uppmärksammat i BEPS-rapporten, ”Addressing the Tax (Directive on Administrative Co-operation 2011/16/EU) från 2011, tillåter

▫ Ett svar på OECDs BEPS initiativ. Multinationella företag, oavsett om de har sitt säte i eller utanför EU, med en Särskilt genom åtgärd 13 i BEPS införs en landsspecifik rapportering för vissa in force of this Directive] och som anges i Europeiska unionens officiella tidning, of 19.7.2016 supplementing Directive 2014/65/EU of the European förslag för att motverka BEPS och skatteundandragande såsom hybrid-missmatch, The EU Council Directive 2018/882/EU (DAC 6) provides for mandatory disclosure of The Directive is based on the BEPS OECD Action 12. EU-kommissionen har som en motåtgärd tagit fram ett direktiv mot Av vad som framgår av typfallen som anges i BEPS Åtgärd 2 uppstår hybrida missmatchningar via Council directive amending Directive (EU) 2016/1164 as regards hybrid av J Monsenego · Citerat av 1 — EU-länderna har – eller håller på – att imple- mentera de åtgärder som bestämts via EU-direktiv. Men även bortom BEPS-projektet och EU:s arbete har några Avoidance Directive) samt en ändring i direktivet 2011/16/EU vad gäller I rådet har BEPS-frågan diskuterats parallellt med.

Also, the EU Directive on the mandatory exchange of information of Here we talk about base erosion and profit shifting (BEPS) and its specifics, such as

2016-02-09 · The first BEPS related action at EU level was to include a general anti-avoidance rule and a provision against hybrid mismatches in the EU Parent Subsidiary Directive. The proposed new Directive may be a first step towards a Common Consolidated Corporate Tax Base (CCCTB). 2016. The directive, formally adopted by the Economic and Financial Affairs Council of the EU on 12 July 2016, aims to provide a minimum level of protection for the internal market and ensure a harmonized and coordinated approach in the EU to the implementation of some of the recommendations under the OECD BEPS project. On 20 June 2016 the Council adopted the Directive (EU) 2016/1164 laying down rules against tax avoidance practices that directly affect the functioning of the internal market. In order to provide for a comprehensive framework of anti-abuse measures the Commission presented its proposal on 25th October 2016, to complement the existing rule on hybrid mismatches.

In June 2015, the Latvian Presidency proposed a split of the proposal concentrating work first on the insertion of a anti-abuse provision similar to the one in the PSD (Articles 1(2) to 1(4) The EU Third Money Laundering Directive (3 rd Directive) The 3 rd Directive incorporates the objectives of the EU Second Money Laundering Directive and is intended to further cub abuses of the European financial and banking systems[2].
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for OECD BEPS recommendations.

Currently EU member states share little information with each other on tax rulings and advance pricing agreements, however, in the wake of BEPS (and LuxLeaks) this has been changing. The recently proposed EU Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) for the EU includes a number measures aimed at preventing base erosion and profit shifting (BEPS), including measures based on the outcomes of various Actions of the OECD BEPS Project. BEPS › EU Directive + Follow .
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BEPS. However BEPS offers optional territorial approach while EU has introduced a ’one size fits all’ approach encompassing CFCs in third countries. EU ATAD is generally in line with BEPS recommendation. Contrary to BEPS no extension to third countries. EU Anti Tax Avoidance Directive Exit Taxes GAAR CFC Rules Hybrid Mismatches

December 8, 2015 Council of the European Union, Europe, European Commission, European Council, Featured News, Liechtenstein, San Marino, Switzerland, Transfer Pricing. (Updated 12/10/2015) The European Council, during a December 8 meeting, formally agreed The package includes two legislative proposals: (1) a directive addressing certain anti-base-erosion and profit-shifting (BEPS) issues; and (2) an amendment to the Directive on Administrative Cooperation in Taxation to require automatic exchange of tax rulings and … This Directive aims to achieve a balance between the need for a certain degree of uniformity in implementing the BEPS outputs across the EU and Member States' needs to accommodate the special features of their tax systems within these new rules. The European Union's response to the OECD BEPS project, the Anti-Avoidance Directive (ATAD I) has brought about extensive changes to the corporate tax regimes of EU member states effective January 1, 2019, with additional measures coming down the track. The Base Erosion and Profit Shifting (BEPS) project – a brief introduction Last October, OECD countries agreed on measures to limit tax base erosion and profit shifting (BEPS).