BEPS Actions 8-10: Risk/Recharacterisation Page 4 In the end, legal security and an affordable compliance burden are the most important parameters for an efficient transfer pricing regime in the view of MNEs. If the OECD adds additional burdens without relaxing other rules, it will create additional confusion and new

BEPS Actions 8-10 – Financial Transactions: Public Discussion Draft . Response by the Chartered Institute of Taxation . 1 Introduction 1.1 We refer to the Public Discussion Draft published on 3 July 2018 on BEPS Actions 8-10 – Financial Transactions. We welcome the OECD’s time and effort in this very

Copenhagen Economics supports the OECD’s ef-forts to develop rules to prevent base erosion and profit shifting by engaging in financial transactions. tion analysis under Chapter I to financial transactions. Copenhagen Economics believes that additional The Final Report for BEPS Actions 8-10, relating to transfer pricing, provides that “the ultimate allocation of the returns derived by the MNE group from the exploitation of intangibles … is accomplished by compensating members of the MNE group for functions performed, assets used, and risks assumed in the development, enhancement, maintenance, protection and exploitation of intangibles Beps 8 10 BEPS Actions 8-10 - KPM . g risk or owning intangibles, an entity must have substance in the form of decision makers. BEPS ACTIONS 8 - 10 Financial transactions 3 July- 7 September 2018. DISCUSSION DRAFT ON FINANCIAL TRANSACTIONS .

Beps 8-10

BEPS Action 3 sets out recommendations for the design of Controlled Foreign Company (CFC) rules. These rules apply to entities with a controlling interest in a foreign subsidiary. The goal is to prevent the stripping of the taxable base from the country … 7 Jul - OECD: Discussion draft under BEPS Actions 8-10, profit split guidance . 7 Jul - OECD: Discussion draft under BEPS Action 7, profits attributed to permanent establishments. 6 Jul - Hong Kong: Transfer pricing and BEPS considerations—intangible property and R&D activities OECD.

The output under each of the BEPS actions is intended to form a complete and cohesive approach BEPS Actions 8-10 revises the Transfer Pricing Guidelines. Keeping the arm’s length principle intact it evaluates the underlying transactions against commercial sensibility and if there are substantial economic and/or business activities undertaken.

BEPS Follow up work. – BEPS Action 7 – Additional Guidance on Attribution of Profits to. PEs. – BEPS Actions 8-10 Update. • Revised Guidance on Profit Splits.

39 OECD (2015), Actions 8-10 - 2015 Final Reports, OECD Publishing, p. 1.36.

Jan 24, 2020 This might be contrasted with early adopters such as the United Kingdom which incorporated the BEPS Actions 8 – 10 final report into domestic

8. Action 13 sina slutrapporter om BEPS (Base Erosion and Profit Arbetet med BEPS har involverat 62 länder och pågått sedan 2013. Åtgärdspunkterna 8-10 gäller internprissättning (transfer pricing, TP). Syftet med BEPS är att begränsa skatteplanering som urholkar skattebasen eller flyttar vinster till lågskatteländer. Projektet Action 8–10 – Internprissättning. BEPS står för ”Base erosion and profit shifting” och är ett Action 8-10: Internprissättning avseende Immateriella rättigheter, Risk och kapital BEPS 8-10, 13: BEPS Transfer Pricing. OECDs åtgärdsplan mot urholkning av skattebaser och flytt av vinst. •.

12. 14.
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Draft on BEPS 8 - 10, Financial transactions, is-sued on 3 July 2018. Copenhagen Economics supports the OECD’s ef-forts to develop rules to prevent base erosion and profit shifting by engaging in financial transactions. tion analysis under Chapter I to financial transactions. Copenhagen Economics believes that additional The Final Report for BEPS Actions 8-10, relating to transfer pricing, provides that “the ultimate allocation of the returns derived by the MNE group from the exploitation of intangibles … is accomplished by compensating members of the MNE group for functions performed, assets used, and risks assumed in the development, enhancement, maintenance, protection and exploitation of intangibles Beps 8 10 BEPS Actions 8-10 - KPM .

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Arbetets titel: BEPS och aggressiv skatteplanering - En fallstudie om Google BEPS åtgärder 8 - 10 berör internprissättning med riktlinjer som behövs för att

10 Jun - Slovakia: MLI and real estate clause in tax treaties. 6 Jun - Panama: Country-by-country reporting BEPS Action Plan 8–10 on Transfer Pricing Outcomes Aligning with Value Creation was introduced in identifying LPEM-FEB UI Working Paper 025, August 2018. The Implications of Intangible Assets Identiﬁcation with DEMPE in the Indonesia’s Transfer Pricing Tax Regulations — 3/14 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. 2019-07-15 2015-08-10 2021-04-12 BEPS Action 3. BEPS Action 3 sets out recommendations for the design of Controlled Foreign Company (CFC) rules. These rules apply to entities with a controlling interest in a foreign subsidiary.