неделя, 12 февруари 2017 г.

OECD TAX reforms

First meeting of the new inclusive framework to tackle Base Erosion and Profit Shifting marks a new era in international tax co-operation

 

30/06/2016 - Representatives of more than 80 countries and jurisdictions have gathered in Kyoto, Japan to push forward ongoing efforts to update international tax rules for the 21st century, the latest step in the OECD/G20 Project to tackle Base Erosion and Profit Shifting (BEPS). 

 

The 30 June - 1 July meeting marks the first time that a broad range of countries, representing varying levels of development, come together on an equal footing in the OECD's Committee on Fiscal Affairs, and inaugurates the new inclusive framework on BEPS implementation. 

 

"Today we launch a new era in international tax," said Pascal Saint-Amans, director of the OECD Centre for Tax Policy and Administration. "Through their participation in the decision-making as well as the technical working groups of the OECD's Committee on Fiscal Affairs, the members of the inclusive framework will now have a direct influence in shaping international tax rules to tackle BEPS and ensuring a level playing field."

 

The BEPS Project delivers solutions for governments to close the gaps in existing international rules that allow corporate profits to « disappear » or be artificially shifted to low or no tax environments, where companies have little or no economic activity. Revenue losses from BEPS are conservatively estimated at USD 100-240 billion annually, or 4-10% of global corporate income tax (CIT) revenues. Given developing countries' greater reliance on CIT revenues, the impact of BEPS on these countries is particularly damaging.

 

Thirty-six countries and jurisdictions have already formally joined the new inclusive framework on BEPS, and have committed to implement the BEPS package, bringing to 82* the total number of countries and jurisdictions participating on an equal footing in the Project. The other 21 countries and jurisdictions attending the Kyoto meeting are likely to join the inclusive framework in the coming months.

 

In Kyoto, participants have started the work to undertake the standard-setting on remaining issues including transfer pricing and interest deductibility, as well as the development of practical guidance to support consistent, global implementation of their commitments to the BEPS package. A particular focus of the inclusive framework will be ensuring implementation of the four minimum standards arising from the BEPS Project – on harmful tax practices, tax treaty abuse, country-by-country reporting and dispute resolution mechanisms – which will be subject to a peer review process, alongside ongoing monitoring of the other elements of the package.

 

Recognising their role in supporting global implementation of the BEPS package, international organisations and regional tax bodies are also participating in the initiative to ensure countries are well-equipped to tackle BEPS. A special session of the meeting will be held with representatives from business and civil society, providing governments the opportunity to hear first-hand their perspectives on the BEPS Project to date and provide input at an early stage on the work of the new inclusive framework.

 

During the meeting in Kyoto, five countries – Argentina, Curacao, Georgia, Korea, and Uruguay – signed the Multilateral Competent Authority agreement for the automatic exchange of Country-by-Country reports ("CbC MCAA") under the BEPS Project, bringing the total number of signatories to 44 countries. The CbC MCAA allows all signatories to bilaterally and automatically exchange Country-by-Country Reports with each other, as contemplated by Action 13 of the BEPS Action Plan. It will help ensure that tax administrations obtain a complete understanding of how MNEs structure their operations, while also ensuring that the confidentiality of such information is safeguarded.

 

Hosted in Japan by Finance Minister TaAso and the Chair of the Committee on Fiscal Affairs, Vice-Minister Masatsugu Asakawa, this meeting will also mark Mr Asakawa's last plenary meeting as chair. Martin Kreienbaum, Director General of International Taxation for the German Federal Ministry of Finance has been elected to replace Mr Asakawa as Chair of the Committee on Fiscal Affairs from January 2017.

 

For more information, please visit www.oecd.org/tax/beps/.

 

Media queries should be directed to Pascal Saint-Amans (+33 6 2630 4923), Director of the OECD Centre for Tax Policy and Administration (CTPA), or the OECD Media Office in Paris (+33 1 4524 9700) and Tokyo (Naoko Kawaguchi: +81 90 8644 3546). 

 

* 82 members of the Inclusive Framework on BEPS as of 30 June 2016: Argentina, Aruba, Australia, Austria, Bangladesh, Belgium, Benin, Brazil, Brunei Darussalam, Bulgaria, Burkina Faso, Cameroon, Canada, Chile, China (People's Republic of), Colombia, Congo, Costa Rica, Croatia, Curaçao, Czech Republic, Denmark, Democratic Republic of the Congo, Egypt, Eritrea, Estonia, Finland, France, Gabon, Georgia, Germany, Greece, Guernsey, Haiti, Hong Kong (China), Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Japan, Jersey, Kenya, Korea, Latvia, Liberia, Liechtenstein, Lithuania, Luxembourg, Malta, Mexico, Monaco, Netherlands, New Zealand, Nigeria, Norway, Pakistan, Papua New Guinea, Paraguay, Poland, Portugal, Romania, Russian Federation, San Marino, Saudi Arabia, Senegal, Sierra Leone, Singapore, Slovak Republic, Slovenia, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Turkey, United Kingdom, United States, Uruguay.

Няма коментари:

Публикуване на коментар

Етикети

имена (151) Ски (140) уеб камери (128) Право (121) документи (111) Grand Tour (102) video (100) Ski (97) webcams (93) skiing weather (83) ski resort information (82) банки (66) ски курорти (60) Маркетинг (45) Рила (40) snow reports (37) икономика (35) София (34) Боровец (33) Borovets (27) Родопи (27) история (27) Банско (26) Пампорово (23) проекти (23) здраве (21) интернет (21) планини (21) смях (21) екипировка (20) карта (20) Pamporovo (19) Rila (19) Time (19) health (19) море (19) Bansko (17) лифт (17) resort information (16) eco (15) раница (15) цени (15) язовир (15) Стара Планина (14) връзки (14) деца (14) пътувания (14) хижа (14) Marketing (13) bike (13) Витоша (13) Пирин (13) snow forecast (12) буква С (12) данъци (12) лавини (12) магазини (12) Алеко (11) буква В (11) буква М (11) freeskiing (10) Маршрути (10) буква А (10) ski abroad (9) Пловдив (9) буква Д (9) отбрана (9) празник (9) първа помощ (9) ски чужбина (9) термини (9) map ski area (8) буква Б (8) буква К (8) календар (8) old applications (7) Чепеларе (7) архитектура (7) буква Г (7) буква Н (7) поддръжка на ски (7) сняг (7) футбол (7) буква Е (6) буква Л (6) буква П (6) буква Т (6) видео (6) годишнини (6) град (6) именни дни (6) къщи (6) трафик (6) хидро (6) Rodopy (5) Skype (5) Sofia (5) YouTube (5) vlog (5) буква И (5) буква Х (5) влог (5) кино (5) литература (5) очила (5) село (5) снимка (5) спорт (5) EU projects (4) Ski Bindings (4) boots (4) gsm (4) smart phone (4) Нотариус (4) буква З (4) буква Ф (4) енергетика (4) ски учител (4) слама (4) състезание (4) туризъм (4) упражнения (4) Aleko (3) Maliovitsa (3) Physics (3) Tyrolia (3) brand (3) climb (3) mass (3) sexy (3) shoe size (3) Безбог (3) Мальовица (3) Узана (3) автомобил (3) безопастност (3) буква Ц (3) буква Ш (3) влак (3) времето в момента (3) докторантури (3) недвижими имоти (3) поща (3) пропаганда (3) пълномощно (3) статистика (3) строителство (3) теснолинейка (3) DIN (2) NASA (2) Release Setting (2) Rossignol (2) Vitosha (2) clothes sizes (2) file hosting (2) franchaise (2) relativity (2) replace (2) search (2) БАССЕС (2) Благоевград (2) Добринище (2) Здравец (2) Лале (2) Мусала (2) Осогово (2) Средна гора (2) бедствие (2) буква Ж (2) буква Й (2) буква О (2) буква У (2) буква Ч (2) буква Щ (2) буква Я (2) геометрия (2) гора (2) еко (2) екология (2) електроенергия (2) космос (2) магистрала (2) местност (2) очи (2) парк (2) плакат (2) планиране (2) световно (2) технологии (2) упътвания (2) явление (2) F1 (1) FIS (1) Fieberbrunn (1) Hamlet (1) Hopfgarten (1) Kirchberg (1) Macedonia (1) Norway (1) Reit im Winkl (1) Scheffau (1) Shakespeare (1) Solomon (1) St Johann (1) Söll (1) Tirol (1) Walchsee (1) Zahmer Kaiser (1) apple (1) drone (1) h Pleven (1) hypnosis (1) ibooks (1) ipad (1) iphone (1) ipod (1) mathematic (1) skate (1) tablet (1) telemark (1) trekking (1) Бачево (1) Беклемето (1) Бяла Черква (1) ВЕИ (1) Вежен (1) Ветровал (1) Гела (1) Горна Оряховица (1) Добрила (1) Информация за фирми (1) Камчатка (1) Карлово (1) Картала (1) Кицбюел (1) Ком (1) Копривки (1) Копривщица (1) Леденото езеро (1) Мерцедес (1) Михаел Шумахер (1) Норвегия (1) Офелиите (1) Панагюрище (1) Предела (1) Румъния (1) Русия (1) САЩ (1) Самоков (1) Студенец (1) Формула 1 (1) Църна Могила (1) Черни Връх (1) Япония (1) автомати (1) биатлон (1) био (1) буква Р (1) буква Ъ (1) буква Ь (1) буква Ю (1) великия пост (1) гра (1) градоустройство (1) дрехи (1) дърво (1) запалка (1) култура (1) ландшафт (1) математика (1) мода (1) музей (1) мъдрости (1) олимпиада (1) поддръжка (1) потребители (1) програма (1) реклама (1) синя зона (1) фото (1) х. Дерменка (1) храна (1)