Betriebsstättenbesteuerung nach BEPS Auswirkungen des BEPS -Projekts der OECD und der EU auf deutsche Unternehmen AP 7 AusnahmekatalogWas ist geplant? Tätigkeiten müssen künftig ausnahmslos vorbereitender oder unterstützender Natur sein. Keine Tätigkeitsausnahme per se Beispiel: Prüfung für Warenlager, ob weiterhin die Ausnahmeregelung

BEPS Action 7: Preventing the artificial avoidance of Permanent Establishment (“PE”) status Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member ﬁrms, and their related entities.

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BEPS is a huge topic with tax rules changing in different countries over different time frames. But, BDO can help you make sense of it. Our integrated network of tax professionals in 162 countries and territories has deep understanding of the rules and, because we meet regularly to share knowledge and best practices, we bring the knowledge of the global network to all engagements.

BEPS legislation is transforming how global businesses document, report, and file taxes in countries around the world. As implementation is rolled out, you'll need to navigate new developments and meet Master File, Local File, and country-by-country (CbC) requirements. BEPS is a huge topic with tax rules changing in different countries over different time frames.

"Siguiendo con las platicas referentes a BEPS, ahora será explicado el plan de acción 7, respecto al establecimiento permanente, respectivamente". Entrevista

May 19, 2014. (C). T a x. Analysts. 7. 2.1.

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I kapitel 8 behandlar vi Avfallsförbränning i stora förbränningsanläggningar som uppfyller kraven på BAT/BEP för förbränning av avfall Alkylphenols (AP). Nonylphenol Första AP-fonden är en av fem AP-fonder i det allmänna inkomstpensions- systemet.
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2017 MTC (Intro), 9. 44. Khee and Syrett, 'Impact of OECD BEPS Action 7…' (n 1), 6. 45. 2013 BEPS AP (n 4), 9 / Reimer, Permanent Establishment… (n 24), 3.

7 BUSINESS BY LAW The opinions expressed in this page are the author’s own and do not reflect the views of the firm and the publication or … 2016-10-07 Since our last post on BEPS 2.0 (published in February 2020) and despite the COVID-19 situation, the OECD has dedicated further resources and made significant progress on this topic as described by the OECD in their "Update on the Programme of Work since February 2020", included in the OECD’s Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors report published in 2013-05-03 With BEPS 2.0, the tax regime may potentially become less of a differentiator for multinationals as a criterion to invest in a jurisdiction to perform part of the business operations of a group. Consequently, large EU countries advocate a healthy tax base as well as measures to reduce competition on the basis of tax regime by introducing minimum taxation rules. Base erosion and profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions, thus "eroding" the "tax-base" of the higher-tax jurisdictions. The Organisation for Economic Co-operation and Development (OECD) define BEPS strategies as "exploiting gaps and mismatches in tax rules". BEPS Action 13: Country implementation summary. CbCR .