Ziel solcher Regelungen ist es in erster Linie, dass die Finanzverwaltung frühzeitig über modellhafte Steuergestaltungen informiert wird, ohne den Steuerpflichtigen und ihren Beratern übermäßige Befolgungslasten aufzubürden. endstream endobj startxref One such action plan is Action Plan 13 which focuses on “Re-examination of transfer pricing documentations” can result in a complete turnaround in the manner in which transfer pricing documentation are currently being maintained in India. What Are My Reporting Requirements?The full BEPS plan calls for a far-reaching list of recommended changes to tax policy and taxpayer reporting requirements. On 23 May 2016, the OECD Council approved the amendments to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, as set out in the 2015 BEPS reports on Actions 8-10 and Action 13. ��4�D�����iJZ��QK�*}��o�u[�p\�6z)M������ �Yd�K����fn��p���p\�|��I�WyQu}�m}w&��y��o�E�R Xa�J��*�O��2��}飇���(�CS���� B��y��U$mG7 g]��f��I���=�j�t���w�=���ԕ���;�����F#2V�}6�J! Title: BEPS Action 13: Country Implementation Summary Author: KPMG International Subject: This document provides an overview of countries that intend to adopt, or have already adopted, draft or final legislation or regulations implementing the OECD's BEPS Action 13 … Among U.S.-based survey respondents, 71% said that their companies have not provided more resources to help them prepare for BEPS. Ein Schwerpunkt dieser Arbeiten war die Konkretisierung der OECD-Verrechnungspreisleitlinien zu Geschäftsvorfällen mit immateriellen Werten, bei denen die Festlegung des fremdüblichen Verrechnungspreises häufig besonders schwierig ist. consulting, Products & Our survey also suggested that tax departments are going to need to figure out their approach to BEPS compliance without a lot of additional budget support. shipping, and returns, Cookie tax, Accounting & Nur wenn das wirtschaftliche Engagement in einem Staat sich so verdichtet hat, dass eine Betriebsstätte in diesem Staat besteht, darf der Staat die daraus resultierenden Erträge besteuern. !-�6�ں�V{��(fh�Y�v� ���w). Der international anerkannte Standard für die Bestimmung sachgerechter Verrechnungspreise ist der Fremdvergleichsgrundsatz: Danach sind für Geschäftsvorfälle zwischen verbundenen Unternehmen diejenigen Bedingungen (insbesondere Preise) anzusetzen (und der Besteuerung zugrunde zu legen), die in vergleichsbaren Geschäftsvorfällen zwischen voneinander unabhängigen Dritten vereinbart worden wären. +��q�vB[����*�\ڜ9C��;#���+�tL���i That’s going to need to change quickly. Jurisdictions should have in place and enforce legal protections of the confidentiality of the reported information. Im Bereich FAQ finden Sie Antworten zu vielen Fragen aus dem Finanzbereich. Auch im Bereich der Verrechnungspreise soll den Steuerverwaltungen durch das sog. BEPS refers to tax planning strategies that exploits gaps and mismatches in tax rules to make profits ‘disappear’ for tax purposes or to shift profits to locations where there is little or no real activity thereby resulting to the scenarios wherein very low or no corporate tax gets paid. endstream endobj 374 0 obj <>>>/MarkInfo<>/Metadata 56 0 R/Outlines 95 0 R/Pages 371 0 R/StructTreeRoot 118 0 R/Type/Catalog>> endobj 375 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text/ImageC]/Properties<>/Shading<>/XObject<>>>/Rotate 0/StructParents 8/Tabs/W/Thumb 55 0 R/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 376 0 obj <>stream Another interesting data point from our survey is that European companies appear to be way ahead of their U.S. counterparts when it comes to BEPS compliance preparation. With Checkpoint BEPS Global Currents to keep you informed, you can respond proactively, plan strategically, and stay compliant. Einige Steuergestaltungen zielen darauf ab, das Vorliegen einer Betriebsstätte zu umgehen. Eine wachsende Zahl von Staaten verpflichtet Steuerpflichtige bzw. financial reporting, Global trade & Alle Pressemitteilungen des Bundesfinanzministeriums der Finanzen auf einen Blick.

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