BEPS 2015 Final Reports
October 5, 2015 | By Richard | Impressions: 1211 |
International tax issues have never been as high on the political agenda as they are today. The integration of national economies and markets has increased substantially in recent years. This has put a strain on the international tax framework, which was designed more than a century ago. The current rules have revealed weaknesses that create opportunities for Base Erosion and Profit Shifting (BEPS), thus requiring a bold move by policy makers to restore confidence in the system and ensure that profits are taxed where economic activities take place and value is created. In September 2013, G20 Leaders endorsed the ambitious and comprehensive Action Plan on BEPS. This package of 13 reports, delivered just 2 years later, includes new or reinforced international standards as well as concrete measures to help countries tackle BEPS. It represents the results of a major and unparalleled effort by OECD and G20 countries1 working together on an equal footing with the participation of an increasing number of developing countries.
More from Richard
De belastingmoraal verschuift. Steeds meer wordt iets wat wettelijk gezien mag, niet automatisch ook geaccepteerd door de publieke opinie.
SII (“Suministro Inmediato de Información”) in Spain is about changing the current VAT management system.
roposal on VAT rates, such targeted proposals would not be necessary anymore.. Problem the initiative aims to tackle The current rules The VAT Directive sets out general rules limiting Member States' freedom to set VAT rates. A standard VAT rate (minimum
Proposal for a more efficient VAT treatment of cross-border business-to-business (B2B) supplies of goods and a simpler, fraud-proof definitive VAT system
Bij een overname kunnen nieuwe belasting risico’s ontstaan. Welke risicogebieden dit zijn en hoe deze het best kunnen worden beheerst wordt hieronder uitgezet.
Waar de tarieven voor directe belastingen, kort door de bocht de VPB, wereldwijd lager worden, stijgen de indirecte belastingtarieven.
De Belastingdienst zet grote stappen in het gebruik van data- analysetechnieken. Technologie neemt het werk van de belastingcontroleur over.
The European Taxpayers’ Code is a model of behaviour for both European taxpayers and Member States’ tax administrations to follow rather than a strict template
The European Parliament has adopted the resolution of 24 November 2016 on towards a definitive VAT system and fighting VAT fraud.
This report contains a detailed statistical and economic analysis of the tax systems of the 28 Member States of the European Union, plus Iceland and Norway whic