EU BEPS: Presidency of the Council roadmap on future work On 19 February, the Dutch Presidency of the Council of the EU circulated to EU Member States a Roadmap on EU BEPS, setting out future work in the Council during the coming months in the field of Base Erosion and Profit Shifting (BEPS) at EU level.

skatteväsen - eur-lex.europa.eu. ▷. ▷. Emergence of cross-border taxation and firm behaviour It shows how treaties meant to prevent double taxation were

Several industry organisations and Member States have signed the commitment charter for this important collaborative effort. The Urban Transport Roadmaps project provides you with an on-line tool to help you develop your Sustainable Urban Mobility Plan. Cities in Europe are vital centres of economic activity, innovation and employment. 3 February 2017 CFC Legislation – An EU, BEPS and Nordic Perspective Lund University, School of Economics and Management Peter Koerver Schmidt, PhD Associate Professor, Copenhagen Business School, Law Department The Leaders held the 15th European Union – India Summit on the 15th July 2020. They endorsed this “EU-India Strategic Partnership: A Roadmap to 2025” as a common roadmap to guide joint action and further strengthen the EU-India Strategic Partnership over the next five years. The beverage can makers of Metal Packaging Europe and the aluminium can sheet suppliers and used beverage can recyclers member of European Aluminium have teamed up in order to address the future role of the aluminium beverage can within the European Circular Economy. They have agreed on a detailed Roadmap in order to move towards a 100% can recycling target for Europe by the year 2030.

Eu beps roadmap

They endorsed this “EU-India Strategic Partnership: A Roadmap to 2025” as a common roadmap to guide joint action and further strengthen the EU-India Strategic Partnership over the next five years. The beverage can makers of Metal Packaging Europe and the aluminium can sheet suppliers and used beverage can recyclers member of European Aluminium have teamed up in order to address the future role of the aluminium beverage can within the European Circular Economy. They have agreed on a detailed Roadmap in order to move towards a 100% can recycling target for Europe by the year 2030. EU Telematics Strategy and Implementation Roadmap 2015 – 2017 EMA/532765/2015 Page 4/46 2. Purpose of document The purpose of this document is to outline the EU T elematics strategy and its implementation from 2015 to 2017.

The Estonian Presidency makes a distinction between short-term and medium-term work. 2016-03-07 2020-08-17 EU-BEPS ROADMAP BY THE LUXEMBOURG PRESIDENCY 1. On 25 November 2014, at the High Level Working Party on Taxation (HLWP), a discussion was held on further work related to unfair tax competition, base erosion and profit shifting in the EU context (hereinafter – EU BEPS).

Svenskt Näringsliv, ”Utmärkt att Sverige säger nej till digitalskatt i EU”, 2018-11-09. Hall, BEPS 2.0 – utökad beskattningsrätt för marknadsjurisdiktioner, OECD, Measuring the Digital Transformation: A Roadmap for the

Therefore, the roadmap envisaged three strains of work: a. It is important to consider that non-taxation could be evidence of an abusive purpose [indeed this is made explicit in double tax treaties post-BEPS Action 6 implementation of the MLI] but non-taxation alone should not be sufficient to deny directive/treaty benefits in circumstances where there is a substantive economic nexus between the counterparties (under a double taxation agreement) or The roadmap aggregates a common view on graphene and related materials (GRM) and offers strategic guidance for both the Graphene Flagship and the industrial uptake of graphene. The Roadmap establishes a timeline for when one can expect graphene to be applied to different application areas and investigates the evolution and potential societal and industrial impacts of GRM-enhanced technologies.

European Union: Dutch presidency issues EU-BEPS roadmap. The Netherlands, which currently holds the presidency of the council of the EU, issued an ambitious EU-BEPS “roadmap” on 19 February 2016 that sets out plans to move forward with previous EU proposals, as well as future efforts on areas relating to the OECD’s base erosion and profit shifting (BEPS) project.

It is important to consider that non-taxation could be evidence of an abusive purpose [indeed this is made explicit in double tax treaties post-BEPS Action 6 implementation of the MLI] but non-taxation alone should not be sufficient to deny directive/treaty benefits in circumstances where there is a substantive economic nexus between the counterparties (under a double taxation agreement) or The roadmap aggregates a common view on graphene and related materials (GRM) and offers strategic guidance for both the Graphene Flagship and the industrial uptake of graphene. The Roadmap establishes a timeline for when one can expect graphene to be applied to different application areas and investigates the evolution and potential societal and industrial impacts of GRM-enhanced technologies. Implemented since 2013, the Roadmap for SVHC identification and implementation of REACH risk management measures from now to 2020 (SVHC Roadmap) states an EU-wide commitment for having all relevant currently known substances of very high concern (SVHCs) included in the Candidate List by 2020. The EU Commission released a roadmap on a sustainable textiles strategy.The initiative is more than timely. The textile industry is one of the biggest polluters and it is important to have a good regulation, which leads to safe and clearn circular economy in place. The roadmap also identified “medium-term” BEPS work of lower priority.

Mar 8, 2021 The EU Commission has published a Roadmap concerning its and transfer pricing responses to COVID-19, BEPS implementation and tax.
Html font

In each issue that provides updates on developments in the OECD’s base erosion and profit shifting (BEPS) initiative, the World Tax Advisor includes a “BEPS corner” covering these developments..

▷. ▷.
Teststrategie schweiz

primarily by rebounds in North America and Europe after the We have developed a roadmap for our Manufacturing profit shifting (“BEPS”) project begun in 2015 with new proposals for a global minimum tax, further

Sep 30, 2016 6 Council of the European Union, BEPS: Presidency roadmap on future work (14 July 2016 (OR. en) 11071/16 FISC. 121), para.29. 7 Council Jan 5, 2019 Boidman, N./Kandev, M. (2014): BEPS Action Plan on Hybrid Dourado, A.P. ( 2015): Aggressive Tax Planning in EU Law and in the Light of BEPS: The Edge , Stephen (2014): Base Erosion & Profit Shifting: A Roadmap fo Oct 9, 2019 This paper is based on various reports of the BEPS Monitoring Group (BMG), which are available here. term solutions (EU Commission 2018). The A Roadmap to Improve Rules for Taxing Multinationals. A Fairer Future&nb Dec 18, 2015 S.E. Shay, Base Erosion and Profit Shifting: A Roadmap for Reform, 23 Articles considering the EU law perspective to some of the BEPS Mar 10, 2019 19 The BEPS minimum standard (OECD (2015c)) and the EU Code of the Reform of International Corporate Taxation, 2018, A Roadmap to.

The European Commission has launched a public consultation on an initiative for a roadmap to present its vision for a way forward to ensure that the EU business Complete overview of the OECD BEPS Project, including daily BEPS news,&nb

Following discussions at the High Level Working Party on Februar3 y 201 7, delegations will find in Annex the final version of the Presidency roadmap, setting out future work in the Council during the coming months, in the field of Base Erosion and Profit Shifting (BEPS). EU BEPS: Presidency of the Council roadmap on future work On 19 February, the Dutch Presidency of the Council of the EU circulated to EU Member States a Roadmap on EU BEPS, setting out future work in the Council during the coming months in the field of Base Erosion and Profit Shifting (BEPS) at EU level. EU-BEPS ROADMAP BY THE LUXEMBOURG PRESIDENCY 1.

10649/15 FISC 93) by the Luxembourg Presidency, on 19 February 2016 by the EU BEPS: Presidency of the Council roadmap on future work On 19 February, the Dutch Presidency of the Council of the EU circulated to EU Member States a Roadmap on EU BEPS, setting out future work in the Council during the coming months in the field of Base Erosion and Profit Shifting (BEPS) at EU level. as BEPS). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes. The implementation of the BEPS action plan was designed to be flexible, as a consequence of its adoption by consensus. Recommendations made in BEPS reports range from minimum standards 2018-04-12 · The EU has already issued several laws to try and hinder tax planning.