OECD Measuring and Monitoring Beps — Action 11 - 2015 Final Report OECD Oslo Manual — Guidelines for Collecting and Interpreting Innovation Data.

av J Wessman · 2021 — Arbetets titel: BEPS och aggressiv skatteplanering - En fallstudie om Google. Handledare: Matti 2.7.4 OECD/ G20 förhindrandet av avtalsmissbruk åtgärd 6 . In particular, Action 5-6 regarding harmful tax practices and treaty shopping.

1. directed the OECD to commence work on 15 actions designed to ensure the coherence of corporate income taxation at the international level. Action 4 of this plan stresses the need to address base erosion and profit shifting using deductible payments such as interest that can give rise to double non-taxation in both inbound and outbound investment scenarios. BEPS Action 4: Interest Deductions and Other Financial Payments On 5 October 2015, ahead of the G20 Finance Ministers’ meeting in Lima on 8 October, the OECD Secretariat published thirteen papers and an Explanatory Statement outlining consensus Actions under the Base Erosion and Profit Shifting (‘BEPS’) Project. BEPS Actions implementation by country Action 4 – Interest deductions On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project.

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BEPS Action 4. In this regard, Action 4 provides that in many high tax countries, specific provisions on thin capitalisation have been enacted to counteract such debt tax planning strategies, but these seem to be inadequate as such strategies are still widely used to create value for companies. 2016/10/23 BEPS Action 4: Interest Deduction Restrictions 2/4 The final report tells governments that interest restrictions should apply to all forms of payment for the time value of money, providing a non-exhaustive list that includes such esoterica as finance costs of finance leases, notional interest in derivatives, guarantee fees, imputed interest on zero-coupon bonds, and gain or loss on BEPS action 4: Agenda 1. Overview of the UK proposals. 2. The draft legislation.

BEPS Action 4: Agenda. 1. Overview of Action 4 proposals: OECD and UK. 2. The UK proposals: Practical implications. 3. Financing strategy following Action 4. 4. Wrap

2014. 370.

Tax Notes Today International and Tax Notes Today Global and BEPS Expert: News Stories OECD Publishes Peer Review Report on BEPS Action 6. 4/2/ 

BEPS Action 4: Interest Deductions Page 4 Second, the use of these interest limitations creates significant uncertainty for business operations. For example, when there is earnings volatility there will be uncertainty regarding interest deductibility. Unpredictable variations in interest deductibility based on year-end BEPS Project Action 4’s Best Practice Approach – A Case Study of Chevron Associate Professor Antony Ting, University of Sydney 1. Introduction It is well known that many multinational enterprises (“MNEs”) use intra-group debts for tax avoidance purposes.1 The popularity of this tax avoidance tool can be attributed to its Además, se espera que se produzcan consultas adicionales sobre la implementación de la Acción 4 sobre BEPS dentro de los sectores bancario y de seguros, que también se llevarán a cabo durante 2016. Fechas clave. La OCDE no ha dado directrices sobre el calendario de implantación. Action 4 of the BEPS plan addresses perceived harmful use of financing arrangements to shift the location of profits to jurisdictions with low effective rates of taxation.

Financing strategy following Action 4. 4. Wrap up and questions. Overview of Action 4. 5 Document Classification: KPMG Public Action 4 and the ATA Directive could, at least within the EU, mitigate the problem because of the coordinated rules.}, author = {Omri, Latifa}, keyword = {Interest,limitations,deductions,BEPS,action 4,tax avoidance,presumption,international tax law,EU law,CJEU,thin capitalization,thin cap rules,anti-tax avoidance,fixed ratio rule,group ratio rule,the best practice approach,fundamental freedoms The BEPS project consists of 15 action plans with 4 minimum standards, agreed to by all participating countries who have committed to consistent implementation. Some measures can be used immediately, others require renegotiating bilateral tax treaties . BEPS Action 4- Interest Deductions: CIOT Comments 6 February 2015 P/tech/subsfinal/IT/2015 2 2.2 We can see merit in proposals to reduce the scope for tax to distort commercial decision-making but whilst countries retain sovereignty to set their own tax rates, reliefs etc., tax … 2016/10/23 BEPS Action 4: Interest Deduction Restrictions 1/4 POSTED ON OCT. 6, 2015 By LEE A. SHEPPARD BEPS Action 4: Interest Deduction Restrictions Corporate interest deductions have gotten so out of hand that every U.S. tax reform proposal would step on them.
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In some cases, it is not taxed at all.

Wrap BEPS Action 4 In this regard, Action 4 provides that in many high tax countries, specific provisions on thin capitalisation have been enacted to counteract such debt tax planning strategies, but these seem to be inadequate as such strategies are still widely used to create value for companies.
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The TCJA is a direct response to the OECD's BEPS project, with similar provisions on Action 4: Limiting Base Erosion Involving Interest Deductions and Other 

The BEPS Action 4: Agenda. 1. Overview of Action 4 proposals: OECD and UK. 2.