2. In March 2017, this timeline was accelerated at the initiative of the G20 Finance Ministers, who asked the OECD/G20 Inclusive Framework on BEPS (hereafter Inclusive Framewor k), working through its Task Force on the Digital Economy (TFDE), for an Interim Report, which was delivered in March 2018 (the Interim Report).

(BEPS). This marked the culmination of over two years work to complete the BEPS Action Plan. Finance ministers from the G20 group of countries endorsed the package during their meeting on 8 October 2015 in Lima. Despite all the media comment, it is important to recognise that at this stage, the OECD/G20 BEPS Project output is not law.

In the context of the Organisation for Economic Cooperation and Development (OECD)/G20 Base Erosion and Profit Shifting (BEPS) project, the 15 final actions were published to equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created. 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”). The project, which began in earnest 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 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).

G20 beps 2.0

In 2021 the international community will need to show courage and ambition in order to overcome the great challenges of today: from recovering from the pandemic to addressing climate change, from supporting innovation to overcoming poverty and inequality. Addressing the tax challenges raised by digitalisation has been a top priority of the OECD/G20 Inclusive Framework in BEPS since 2015 with the release of the BEPS Action 1 Report. At the request of the G20, the Inclusive Framework has continued to work on the issue, delivering an interim report in March 2018. The development of BEPS 2.0 On the 14 th of October 2020, the OECD, with support of the G20, published the Tax Challenges Arising from Digitalisation report on the BEPS 2.0 Pillar One¹ Blueprint. The deadline for (draft) submissions for the report focusing on Pillar Two² was the 14 th of December 2020, with virtual public consultation meetings on the 14 th and 15 th of January 2021. the BEPS initiative, the EU, as a member of the G20, is attempting to secure its own relevance in the global tax policymaking.

In the context of the Organisation for Economic Cooperation and Development (OECD)/G20 Base Erosion and Profit Shifting (BEPS) project, the 15 final actions were published to equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created.

14.4. 15.3. 63.8.

of the OECD/G20 Inclusive Framework on BEPS (the Inclusive Framework) to address ICC Comments on OECD public consultation document on the Global

Seminariet kommer att handla om BEPS-projektet, Base Erosion and Profit Shifting, som startats av OECD och G20-länderna och som även Sverige deltar i. Granskad version 2.0 (Action Plan on Base Erosion and Profit Shifting, OECD 2013), som har vunnit brett understöd också i G20- och G8-länderna. Finland (OECD) har tillsammans med G20-länderna antagit en handlingsplan 1 januari 2019 för att hantera vissa BEPS-frågor (där vissa medlemsländer 1,0x 1,0x 1,0x 1,1x 1,1x 1,1x 1,6x 1,8x 1,7x 1,8x 1,8x 1,9x 1,9x 2.0x. 2,0x. såsom OECD:s BEPS-projekt (Base Erosion and Profit Shifting) och EU:s motsvarighet ATAP skatten bland G20-länderna, 19 procent, och har aviserat ytterligare sänk- ning till 17 universitet. Löfbom, E (2018), ”Lönar sig arbete 2.0?

BEPS 2.0: Pillar Two and Insurers. In late 2020, the OECD released a set of work-in-progress proposals aimed at reforming the international tax system. They were intended to address taxation challenges arising from the digitalisation of the economy and remaining concerns around base erosion and profit shifting (BEPS). 2020-01-22 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 … 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 … BEPS 2.0.
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Granskad version 2.0 (Action Plan on Base Erosion and Profit Shifting, OECD 2013), som har vunnit brett understöd också i G20- och G8-länderna. Finland (OECD) har tillsammans med G20-länderna antagit en handlingsplan 1 januari 2019 för att hantera vissa BEPS-frågor (där vissa medlemsländer 1,0x 1,0x 1,0x 1,1x 1,1x 1,1x 1,6x 1,8x 1,7x 1,8x 1,8x 1,9x 1,9x 2.0x. 2,0x.
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23 Sep 2020 The success of this tax avoidance motivated the G-20 and the OECD to BEPS 2.0 includes two “Pillars”, the first of which would provide for

From the 1. BEPS in notendop 2. Aanpak BEPS door OESO/G20 en EU 3. Impact globalisering en digitalisering 4. BEPS 2.0 Agenda KPMG LLP’s Stephen Blough (sblough@kpmg.com) defines the BEPS 2.0 term and explains why all companies should care about this OECD initiative.