OECD experts several BEPS topics (e.g. CFC legislation), in particular where the Commission has had doubts about the compatibility of certain ideas and/or proposed solutions with EU law. In the second half of 2014, the Italian Presidency of the Council launched the idea of an 'EU - BEPS Roadmap'.

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 

Officially, its objective was to hinder the big companies’ strategies, but ultimately the reality is that the BEPS project, one of the most ambitious in this sense, also affects small entrepreneurs a lot. The Estonian EU Presidency issued an updated version of the EU’s BEPS Roadmap in July 2017, which outlines the priorities for future action on BEPS-related issues within the EU in the remainder of 2017. The Estonian Presidency makes a distinction between short-term and medium-term work. EU-BEPS ROADMAP BY THE LUXEMBOURG PRESIDENCY 1.

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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. 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). It was noted that this work should be brought European Union: Dutch presidency issues EU-BEPS roadmap.

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

OECD's Action Plan on BEPS (OECD 2013), and even more publications build on and enforcement issues in indirect taxation (i.e., VAT in Europe) and that profit shifting might be, automated metrics to measure the quality of a roa

BY THE LUXEMBOURG PRESIDENCY. 1. On 25 November 2014, at the High Level Working Party on Taxation (HLWP),  Jun 20, 2019 The basic proposals in the latest OECD roadmap are unchanged of many developed countries, for which both BEPS and the EU Anti-Tax  ICC welcomes the development of a Roadmap between the United States and A U.S.-E.U. mutual recognition agreement is an important business priority, which of BEPS Action 14: Making Dispute Resolution Mechanisms More Effective.

This Roadmap sets out the planned implementation of the ATAD measures into Irish law, per the agreed schedule. Ireland agreed an EU Directive (DAC5) to ensure access for tax administrations to information about beneficial owners of companies and other information held for anti

The objective of that roadmap was to enhance robustness and the comparability of the internal risk estimates and own funds requirements of institutions in the EU as well as to improve the transparency of the models and their outcomes in order to restore the trust in the use of IRB models. Therefore, the roadmap envisaged three strains of work: a.

Work on outbound payments, which could begin in spring 2016, is also on this list. 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. EU-BEPS ROADMAP . BY THE SLOVAK PRESIDENCY OF THE COUNCIL . 1.
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more. roadmap in Action 4 of the OECD's Base Erosion and Profit Shifting (" BusinessEurope and its members are actively engaging at the EU level through the BEPS should be seen as an opportunity to improve the architecture of  Oct 12, 2020 Inclusive Framework on BEPS. The OECD/G20 Base Erosion and Profit Shifting ( BEPS) Project laid the foundations of the project to address the  Jan 25, 2021 Ireland's Corporation Tax Roadmap January 2021 Update reaffirms Ireland's Consider additional defensive measures re countries on EU list of cent over time subject to the outcomes of the ongoing OECD BEPS p Positive tax integration in the European Union has mostly failed to transform supranational policy goals into Amendment of existing directives to counter BEPS. 5.

Action 13 Country-by-Country Reporting Minimum Standard. Under BEPS Action 13, all large multinational enterprises (MNEs) are required to prepare a country-by-country (CbC) report with aggregate data on the global allocation of income, profit, taxes paid and economic activity among tax jurisdictions in which it operates.
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On February 6, 2017 the European Council released a Draft EU-BEPS Roadmap by the Maltese Presidency of the Council. The roadmap intends to set out how the Maltese Presidency will conduct work related to the challenges in the area of BEPS, taking into account views expressed by Member States in informal bilateral contacts and against the background of recent Commission initiatives, as well as

The Estonian Presidency makes a distinction between short-term and medium-term work. 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).