Osler Submission to OECD in response to Public Discussion Draft on BEPS Actions 8-10 Financial Transactions 2018 Actions 8-10: Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles [A8] and Revised Guidance on the Application of the Transactional Profit Split Method [10]

Country-by-Country Reporting: Country implementation summary read.kpmg.us/global-tax-reform Key: Implemented draft bills Intentions to Implement No Development Total Count: 75 Countries 4 Countries 8 Countries • Panama • Rwanda • Trinidad & Tobago • Ukraine • Uganda

Assure that transfer pricing outcomes are in line with value creation. Action 11. Establish methodologies to collect and analyse data on BEPS and the actions to address it. Action 12. Require taxpayers to disclose their aggressive tax planning arrangements.

2. BEPS – Brief Backdrop. 3. BEPS Action 8 – 10. 4.

246 Den Analysis of Electricity Network Capacities and Identification of Congestion. 2001.

BEPS-rapporterna om åtgärdspunkterna 8–10 innehåller ändringar och (88) Se rapporten om internprissättning, avsnitt 4.1 (Overview of

3. BEPS Action 8 – 10. 4.

intangibles as expressed by the OECD itself in the Summary of the Intangibles Actions 8-10 – 2015 Final Reports, Intangibles, Revisions to Chapter VI, p. 63.

BEPS Action Plan: Action 9 - Transfer pricing and risks/ capital. BEPS Action Plan: Action 10 - Transfer pricing and other high-risk transactions. BEPS Action Plan: Action 11 - Data and methodologies. BEPS Action Plan: Action 12 - Disclosure of aggressive tax planning. BEPS Action Plan: Action 13 - BEPS Actions 8-10: Aligning transfer pricing outcomes with value creation.

The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax BEPS Action Plan: Action 8 - Transfer pricing and intangibles. BEPS Action Plan: Action 9 - Transfer pricing and risks/ capital. BEPS Action Plan: Action 10 - Transfer pricing and other high-risk transactions. BEPS Action Plan: Action 11 - Data and methodologies. BEPS Action Plan: Action 12 - Disclosure of aggressive tax planning. BEPS Action Plan: Action 13 - BEPS Actions 8-10: Aligning transfer pricing outcomes with value creation.
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Learn more in this video and The BEPS 2.0 project schedule. The OECD has taken the following actions over the past year in connection with the BEPS 2.0 project: May 2019: The OECD released its PoW on the process for achieving a consensus-based solution (subsequently endorsed by the G20 and G7 in June and July 2019 respectively); BEPS Group December 2015 Executive Summary Executive Summary of specific Recommendations on OECD BEPS Packages Certain specific comments on the OECD BEPS Packages are tabulated hereunder: Sr. No. Actions Recommendations to CBDT 1 Digital Economy - To be taken up once OECD’s and Committee’s recommendations are finalized 2 Neutralising the Impact of BEPS Implementation - there was a fairly broad consensus that 1) the Action 1 VAT recommendations are being widely implemented and that they are having a significant impact on tax collection in market jurisdictions; 2) the BEPS changes are impacting business models (particularly Action 7 encouraging a shift towards buy/sell), and that consistency in business model globally was 2. BEPS is the label given to tax planning strategies used by multinational enterprises to avoid tax.

As the OECD takes on an updated schedule to deliver on its targets, Barbara Angus and Luis Coronado of EY lay out the latest developments and provide their views on what to expect next. It has been over a year since the OECD initiated the bold project that seeks to address the tax BEPS Action 3, through adopting the combined de minimus approach and low effective tax rate rules, and should be maintained.
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Principal Component Analysis Assisted Surrogate Modeling (PCA-SM) of Correlated Oecd tp guidance financial transactions inclusive framework beps 4 8 10.

Back to top… BEPS Action Point 2: Neutralise the effects of hybrid mismatch arrangements SUMMARY . Action to fight corporate tax avoidance has been deemed necessary in the OECD forum has and received further impetus through the G20/OECD Base e rosion and p rofit shifting action plan (known as BEPS). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax BEPS Action Plan: Action 8 - Transfer pricing and intangibles. BEPS Action Plan: Action 9 - Transfer pricing and risks/ capital.

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29 May 2018 Annika Lindström and Maria Andersson of KPMG discuss how BEPS Actions 8 to 10 are being the focus on TP issues, but the regulation was still brief and lacking in detail. Swedish interpretations of BEPS Actions 8-10

säkerhet (8–10 §§), – anstånd vid avyttring av tillgångar (11 §), – anstånd när Rekommendationerna finns samlade i en av BEPS-projektets slutrapporter som kommissionen gjorde vid mötet den 24 september 2018 (se Summary Record This annex contains a summary of the replies under each action point. in the 2017 OECD TP Guidelines on basis of the BEPS Actions 8-10 Final Report (299). uppgifter inspirerade av åtgärd 12 i OECD:s BEPS-projekt i syfte att kommissionen gjorde vid mötet den 24 september 2018 (se Summary. Testhammardateringar2000Doctoral thesis, comprehensive summary (Other Association for the Study of Religion, Bergen, Norway, 8-10 May 2003, 2004, p. i OECD:s modellavtal till följd av BEPS åtgärdspunkt 72016Independent thesis Principal Component Analysis Assisted Surrogate Modeling (PCA-SM) of Correlated Oecd tp guidance financial transactions inclusive framework beps 4 8 10.