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Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there is substantial activity. In the context of IP regimes such as patent boxes, agreement was reached Shifting (BEPS Report) and Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan). To counter harmful tax practices more effectively, taking into account transparency and substance, Action Item 5 of the BEPS Action Plan commits the Forum on Harmful Tax Practices (FHTP) to: “Revamp the work on harmful tax practices with a priority on BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of Action Point 5 of the Base Erosion and Profit Shifting (“EPS”) project currently underway at the OECD covers Harmful Tax Practices3.

2016 Onwards. Implementation, Monitoring and further work. July – August 2014. Release of Report on Impact of BEPS in Low Income Countries. Sept 2014. Release of interim reports on Action Points 1, 2, 5, 6, 8 BEPS MONITORING GROUP BEPS Action 11: Improving the Analysis of BEPS 8 May 2015 This response is submitted by the BEPS Monitoring Group (BMG). The BMG is a group of experts on various aspects of international tax, set up by a number of civil society organizations which of the BEPS project that constitute minimum standards mandatory and the rest optional.

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18. Action 11 omfattas av Action 8-10.

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Action 1: Addressing the Tax Challenges Raised by the Digital Economy. 2 | Special report on BEPS. 2015 PM International Cooperative PM International PM International provides no client services and is a Swiss entity with which the independent member ffrms of the PM network are afffliated BEPS action 5 includes to ‘consider revisions or additions to the existing framework’ for HTP. Thus, the OECD should not only proceed with the the review of special regimes according to the existing criteria, it should also revise the criteria, or the way they are applied, and extend its approach. BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of Preferential regimes continue to be a key pressure area.
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Skattedagarna 2013. Politisk aspekt. • Starka offentliga uttalanden från ledande politiker.

In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This report is an output of Action 11.
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Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there is substantial activity. In the context of IP regimes such as patent boxes, agreement was reached Shifting (BEPS Report) and Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan).

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This report is an output of Action 11.

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➢ Något OECD:s Action Plan on Base Erosion and Profit Shifting. PDF. MOTTAGARE.

➢ Något OECD:s Action Plan on Base Erosion and Profit Shifting. PDF. MOTTAGARE. Tax Treaties Transfer Pricing and Financial Transactions Division OECD Centre on Tax Policy and Administration. Svenskt Näringslivs Arbetets titel: BEPS och aggressiv skatteplanering - En fallstudie om Google. Handledare: Matti Skoog 2.7.3 OECD/G20 skadefulla skatteutövningar åtgärd 5 .