21 Jan 2020 BEPS 1.0 – FIRST PHASE OF THE OECD/G20 BEPS PROJECT In the context of the OECD/G20 Base Erosion and Profit Shifting (BEPS)

2019-10-10

See EY Global Tax Alert, The OECD takes next step on BEPS 2.0 – Proposal for a “unified approach” for additional market country tax, dated 10 October 2019. The BEPS 2.0 project schedule. The OECD has taken the following actions over the past year in connection with the BEPS 2.0 project: May 2019: The OECD released its PoW on the process for achieving a consensus-based solution (subsequently endorsed by the G20 and G7 in June and July 2019 respectively); Yesterday, the Organisation for Economic Co-operation and Development (OECD) released a consultation document in connection with its continuing efforts under the Base Erosion and Profit Shifting (BEPS) project Action 1 to address the challenges of taxation in the digitalizing economy. OECD BEPS 2.0 (2019) On 29 January 2019, the OECD released a policy note regarding new proposals to combat the BEPS activities of multinationals, which commentators labeled "BEPS 2.0".

On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) and the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) released a series of documents in connection with the ongoing project on addressing the tax challenges arising from the digitalization of the economy (the "BEPS 2.0 project"). Development (OECD) released a series of major documents in connection with the ongoing G20/OECD project titled “Addressing the Tax Challenges of the Digitalisation of the Economy” (the BEPS 2.0 project). These documents include the long-awaited report on the Pillar One Blueprint (the Blueprint). The aim of However, the OECD has acknowledged that realistically, the challenges of coping with the Covid-19 pandemic may result in some aspects of a BEPS 2.0 solution being delayed until 2021. Substance and the Covid-19 Pandemic. The recent disruptions due to Covid-19 have brought about new substance issues.

of Rule 6 in the Tallinn Manual 2.02020Självständigt arbete på avancerad nivå The Definition of a Permanent Establishment in the BEPS Era: An analysis of Article 5(5) of the OECD Model Treaty2017Självständigt arbete på avancerad

publication. Pillar 1 of BEPS 2.0 is made up of two parts.

The BEPS 2.0 project schedule. The OECD has taken the following actions over the past year in connection with the BEPS 2.0 project: May 2019: The OECD released its PoW on the process for achieving a consensus-based solution (subsequently endorsed by the G20 and G7 in June and July 2019 respectively);

The OECD's Secretary-General Report to G20 Finance Ministers and Central Bank Governors (the report) consists of two parts; Part I of the report is an update on the activities with respect to the OECD's international tax agenda, including an update on the work to address the tax challenges arising from the digitalization of the economy (the Base Erosion and Profit Shifting (BEPS) 2.0 project). 2020-10-15 Yesterday, the Organisation for Economic Co-operation and Development (OECD) released a consultation document in connection with its continuing efforts under the Base Erosion and Profit Shifting (BEPS) project Action 1 to address the challenges of taxation in the digitalizing economy. The document provides an outline of proposals that the Inclusive Framework (IF) on BEPS (a group of 128 2020-10-14 KPMG BEPS 2.0 Model in practice KPMG BEPS 2.0 Model can support you in identifying the impact that the OECD’s BEPS 2.0 options under consideration may have on your organization. The tool is customizable to meet your needs and offers flexible visualization capabilities. This tool is a … 2020-03-06 BEPS 2.0 – Further Developments from the OECD 6 Mar 2020 Notwithstanding the political uncertainty created by the US proposal of “optionality”, the OECD continues to drive the BEPS 2.0 … International Tax Update: U.S. Outlines Position on OECD BEPS 2.0 Project Covington & Burling LLP OECD, USA April 9 2021 OECD’s Work Program for BEPS 2.0 Key Findings • The OECD is continuing its work to develop proposals that could change international taxation rules. • The current work program focuses not only on policies that would impact how much multinational businesses … 2020-11-02 The OECD’s ‘BEPS 2.0’ initiative will change the global tax landscape — either because of its success and implementation or its failure and the chaos that would follow.

On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) released its reports on the blueprints of the two-pillar approach to address the tax challenges arising from digitalisation of the economy (Blueprints). The top priority of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has been to develop a solution to the tax challenges of the digitalisation of the economy. On 12 October 2020, the Inclusive Framework released a package consisting of the Report on the Pillar One Blueprint and the Report on the Pillar Two Blueprint. 2019-07-11 The OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors includes a summary of developments in the BEPS 2.0 project together with an update on other G20 tax deliverables and a progress report on the Global Forum on Transparency and Exchange of … See EY Global Tax Alert, The OECD takes next step on BEPS 2.0 – Proposal for a “unified approach” for additional market country tax, dated 10 October 2019. See EY Global Tax Alert, OECD hosts public consultation on proposed “unified approach” under Pillar One of BEPS 2.0 … OECD’s Inclusive Framework releases BEPS 2.0 documents and agrees to continue work with target of conclusion by mid-2021.
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1 Skala; 2 Verktyg; 3 dagordningar; 4 Misslyckande med OECD (2012–2016); 5 Misslyckande med TCJA (2017–2018); 6 OECD BEPS 2.0 (2019); 7 Se även

1446 – IRS announces new compliance campaign targeting NRA's unreported US rental income – Inclusive Framework holds meeting on final BEPS 2.0 Pillar I rapporten granskas ett antal skatteprocesser inom EU och OECD där inom OECD BEPS 2.0 samt upphör att blockera åtgärder inom OECD Just nu pågår en process för att reformera det globala skattessystemet inom OECD (kallad BEPS 2.0).