BEPS Action 12 on Mandatory Disclosure Regime - Are Indian taxpayers and advisers ready? May 09, 2016 | Not subscribed yet? Gain access to unlimited paid content by

Action 11: BEPS Data Analysis. Establishes the synchronization of data collection, which indicators to look to, and methodologies to analyze data. Action 12: Disclosure of Aggressive Tax Planning. Recommends mandatory disclosure of aggressive tax planning to increase transparency. Action 13: Transfer Pricing Documentation (minimum standard)

Action 13: Transfer Pricing Documentation (minimum standard) 12. The BEPS Action Plan - Update Prof. Dr. Robert J. Danon, University of Lausanne, Lausanne Vikram Chand, University of Lausanne, Lausanne Introduction In July 2013, the OECD released its long awaited action plan on Base Erosion and Profit Shifing (BEPS)1). The plan, which consists of 15 actions to be undertaken between September The 15 Action Points BEPS. You can click on each point to go read more on a specific point, or … 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). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes. -Must be filed within 12 months following the fiscal year-end.

Tax Executives Institute (TEI) has provided comments to the issuance of BEPS Action 12 Discussion Draft. A link to TEI’s comments is provided for reference: Click to access TEI%20Comments%20BEPS%20Action%2012%20-%20Mandatory%20Disclosure%20-%20FINAL%20to%20OECD%2029%20April%202015.pdf. Key … 13 April 2017. The author examines the tools available to tackle aggressive tax planning and presents the framework for a mandatory disclosure regime referred to in Action 12. She argues for a potential mechanism in the form of an EU directive to adequately address cross-border tax schemes. In line with BEPS Action 12, the Brazilian President enacted, on July 21, 2015, the Provisional Measure (“MP”) no. 685, creating the obligation for taxpayers to disclose aggressive tax plannings.

The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main challenges faced by tax authorities worldwide. Mandatory disclosure regimes can enable countries to quickly respond to tax risks by providing early access to such information. This report includes an overview of mandatory disclosure regimes, based on the experiences of countries

This report includes an overview of mandatory disclosure regimes, based on the experiences of countries finalising each of the Action Point proposals in the BEPS process, to identify issues which might raise issues of compliance. These should be fed back into this Action Point 12, to help in the formulation of suitable ‘hallmarks’ to include in disclosure regimes, which would be specifically targeted to international tax and BEPS issues.

2 Feb 2017 BEPS actions were finalized about a year ago. Multinational treasury teams should observe the anniversary by analyzing the actions impact on

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The BMG is a group of experts on various aspects of international tax, set up by a number of civil society organizations which research and campaign for tax justice including the Global Alliance for Mandatory Disclosure Rules, Action 12 - 2015 Final Report The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main challenges faced by tax authorities worldwide. BEPS ACTION 12 – SCOPE AND DELIMITATIONS OF THE PROVISION Action 12 is part of a 15-action plan issued by the OECD and the G20 aiming to tackle current issues on international taxation. The plan is based on three objectives: coherence in the domestic tax rules in relation to cross border activities; reinforcing existing BEPS Action 12: CIOT Comments 30 April 2015 P/tech/subsfinal/IT/2015 4 3.10 C. Hallmarks 3.11 A key aspect of the model mandatory disclosure rules is that b oth generic and specific hallmarks must be very clearly described in order to avoid uncertainties arising in practice. Following Action 12 of the BEPS Action Plan, the Argentine tax authorities (AFIP) issued Resolution 4838/2020 (the resolution), on and effective from October 20 2020, which creates an informative regime with respect to domestic and international tax planning strategies (the regime). and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This report is an output of Action 12. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 Action 7: Prevent the artificial avoidance of the permanent establishment status; Actions 8–10: Assure that transfer pricing outcomes are in line with value creation; Action 11: Establish methodologies to collect and analyse data on BEPS and the actions to address it; Action 12: Require taxpayers to disclose their aggressive tax planning BEPS MONITORING GROUP Comments on BEPS Action 12: Mandatory Disclosure Rules This report is published by the BEPS Monitoring Group (BMG).
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av T FENSBY · Citerat av 2 — 12 Kina brukar i internationella fora beteckna sig som ett ”utvecklingsland”. 21 OECDs Action Plan on BEPS (2013) noterar i detta sammanhang att ”[w]hile av 2013 och den så kallade Action Plan on BEPS (handlingsplanen om rådets direktiv 2000/12/EG samt upphävande av rådets direktiv 93/22/EEG (EUT L 145 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, En land-för-land-rapport för beskattningen ska lämnas in inom 12 Utgångspunkten är OECD:s modellavtal om inkomst och Action 7 16.3.9 Action 8, 9, 10 16.3.10 Action 11 16.3.11 Action 12 16.3.12 Action 13 av A Alexandersson · 2020 — Den 1 januari i år trädde Rådets direktiv (EU) 2016/1164 av den 12 juli 2016 om och OECD, https://www.oecd.org/tax/beps/beps-actions/, (besökt den. (BEPS) lanserade en första rapport år 2015 med en rad åtgärder mot internationell land-rapportering ingår.46 I skrivande stund återfinns 12 länder på EU:s.

and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS.
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The 15 Action Points BEPS. You can click on each point to go read more on a specific point, or …

Puls, M. 5 Oct 2015 Senior members from the OECD's Centre for Tax Policy and Special rule on dividend exemption for instruments 12 Action 2 – Hybrid 30 Apr 2015 BusinessEurope comments on the OECD public discussion draft on BEPS " Action point 12: mandatory disclosure rules" 31 March-30 April 2015. 19 May 2017 BEPS action 12. The request comes shortly after the OECD announced the creation of a disclosure facility to allow interested parties to report 12 Apr 2017 Base Erosion and Profit Shifting (BEPS) Action Plan, and in some respects Within 12 months after the end of its income tax year, a Significant. 30 Sep 2016 Action 12 — Require taxpayers to disclose their aggressive tax planning arrangements. EU public consultation in 2016 — includes consultation 5 Nov 2015 Erosion and Profit Shifting (BEPS) Action Plan and what Action 12: Require taxpayers to disclose their aggressive tax planning arrangements.