2016-02-29
Dear Council of the EU, Under the right of access to documents in the EU treaties, as developed in Regulation 1049/2001, I am requesting the following documents: BEPS: Presidency roadmap on future work - Number: 10649/15. Yours faithfully, Michael Bauer
The roadmap also identified “medium-term” BEPS work of lower priority. On this list is work coordinating EU rules on transfer pricing with the OECD, which will be undertaken by the Code of Conduct Group. Work on outbound payments, which could begin in spring 2016, is also on this list. The Roadmap details corporate tax reform to date and sets out the next steps required to implement changes at EU level under the Anti-Tax Avoidance (the “ Coffey Review”) and the OECD's Base Erosion and Profit Shifting project (“BE The European Commission has launched a public consultation on an initiative for a roadmap to present its vision for a way forward to ensure that the EU business Complete overview of the OECD BEPS Project, including daily BEPS news,&nb Jan 27, 2021 The Roadmap is published at a time of significant global tax reform and it is clear consensus-based, globally agreed approach of the OECD BEPS 2.0. and transposition of the EU Dispute Resolution Mechanism (DRM). Jan 20, 2021 KPMG's EU Tax Centre compiles a regular update of EU and others, the decision include a roadmap for the implementation of new EU own resources, to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) on The current rise of populism in both the US and Europe and the vehement reactions to The ideal roadmap for the BEPS project is supposed to replace the old Feb 9, 2021 This concern led directly to 2015's BEPS Action 1, Addressing the Tax The roadmap highlights that the EU is still committed to reaching a Jan 22, 2021 Transfer Pricing News, BEPS News & Analysis for MNEs US, Europe discuss digital economy taxation January 30, 2021; Janet Yellen Update to the country's corporate tax roadmap outlining key international tax Dec 2, 2019 [7] The EU, in particular, emphasises the role of users as data content /beps/ international-community-agrees-on-a-road-map-for-resolving-the OECD's Action Plan on BEPS (OECD 2013), and even more publications build on and enforcement issues in indirect taxation (i.e., VAT in Europe) and that profit shifting might be, automated metrics to measure the quality of a roa Jul 8, 2015 EU-BEPS ROADMAP.
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Presidency promoted and carried forward a concrete EU-BEPS Roadmap setting out a number of priorities for its term and highlighting other issues on which work could be foreseen in the mid or longer term (doc. 5968/15 FISC 15). This Roadmap was updated on 8 July 2015 (doc. 10649/15 FISC 93) by the Luxembourg Presidency, on 19 February 2016 by the Dear Council of the EU, Under the right of access to documents in the EU treaties, as developed in Regulation 1049/2001, I am requesting the following documents: BEPS: Presidency roadmap on future work - Number: 10649/15. Yours faithfully, Michael Bauer Subject: BEPS: Presidency roadmap on future work .
The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes.
The Roadmap details corporate tax reform to date and sets out the next steps required to implement changes at EU level under the Anti-Tax Avoidance (the “ Coffey Review”) and the OECD's Base Erosion and Profit Shifting project (“BE
The papers in this book are the result of the 10th Annual Conference of the Group for Research on European and International Taxation (GREIT), which was held on 17 and 18 September 2015 in Amsterdam. Roadmap factsheet – 2020 (2.13MB) Roadmap – 2019/20 (1.52MB) Roadmap – 2016 (0.51MB) Infrastructure Transport infrastructure includes physical networks, terminals and intermodal nodes, information systems and refuelling and electrical supply networks which are necessary for the safe, secure operation of road, rail, civil aviation, inland waterways and shipping. ECHA and several stakeholder organisations have developed a plan for improving the content and use of exposure scenarios during the years 2013-2018, called the CSR/ES Roadmap. Several industry organisations and Member States have signed the commitment charter for this important collaborative effort.
BEPS and to ensure certainty and predictability for business. In addition to these conclusions, the OECD envisages developing an arbitration clause with a group of willing States (MS and non EU countries) which then should be implemented in bilateral DTC by way of a multilateral instrument to be developed under OECD BEPS Action 15.
Therefore, the roadmap envisaged three strains of work: a. It is important to consider that non-taxation could be evidence of an abusive purpose [indeed this is made explicit in double tax treaties post-BEPS Action 6 implementation of the MLI] but non-taxation alone should not be sufficient to deny directive/treaty benefits in circumstances where there is a substantive economic nexus between the counterparties (under a double taxation agreement) or The roadmap aggregates a common view on graphene and related materials (GRM) and offers strategic guidance for both the Graphene Flagship and the industrial uptake of graphene. The Roadmap establishes a timeline for when one can expect graphene to be applied to different application areas and investigates the evolution and potential societal and industrial impacts of GRM-enhanced technologies. Implemented since 2013, the Roadmap for SVHC identification and implementation of REACH risk management measures from now to 2020 (SVHC Roadmap) states an EU-wide commitment for having all relevant currently known substances of very high concern (SVHCs) included in the Candidate List by 2020. The EU Commission released a roadmap on a sustainable textiles strategy.The initiative is more than timely. The textile industry is one of the biggest polluters and it is important to have a good regulation, which leads to safe and clearn circular economy in place. The roadmap also identified “medium-term” BEPS work of lower priority.
Both consultation processes have their own dynamics. Dear Council of the EU, Under the right of access to documents in the EU treaties, as developed in Regulation 1049/2001, I am requesting the following documents: BEPS: Presidency roadmap on future work - Number: 10649/15. Yours faithfully, Michael Bauer
OECD experts several BEPS topics (e.g. CFC legislation), in particular where the Commission has had doubts about the compatibility of certain ideas and/or proposed solutions with EU law.
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10649/15 FISC 93), the Luxembourg Presidency wrapped up in a consolidated text (see chapter 2) the seven international anti-BEPS elements of the current CCCTB proposal that had been identified under the Italian Presidency and submitted so far The Netherlands Presidency of the Council of the European Union ('the Presidency') presented, on 23 February 2016, to the members of the High Level Working Party on Taxation an EU - Base Erosion and Profit Shifting (BEPS) Roadmap ('the Roadmap'), which sets out EU initiatives regarding tax competition and BEPS during its term, which ends in June 2016. OECD experts several BEPS topics (e.g. CFC legislation), in particular where the Commission has had doubts about the compatibility of certain ideas and/or proposed solutions with EU law. In the second half of 2014, the Italian Presidency of the Council launched the idea of an 'EU - BEPS Roadmap'.
They endorsed this “EU-India Strategic Partnership: A Roadmap to 2025” as a common roadmap to guide joint action and further strengthen the EU-India Strategic Partnership over the next five years. EU-BEPS ROADMAP . BY THE SLOVAK PRESIDENCY OF THE COUNCIL . 1.
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3 February 2017 CFC Legislation – An EU, BEPS and Nordic Perspective Lund University, School of Economics and Management Peter Koerver Schmidt, PhD Associate Professor, Copenhagen Business School, Law Department
3 February 2017 CFC Legislation – An EU, BEPS and Nordic Perspective Lund University, School of Economics and Management Peter Koerver Schmidt, PhD Associate Professor, Copenhagen Business School, Law Department The Leaders held the 15th European Union – India Summit on the 15th July 2020. They endorsed this “EU-India Strategic Partnership: A Roadmap to 2025” as a common roadmap to guide joint action and further strengthen the EU-India Strategic Partnership over the next five years. The beverage can makers of Metal Packaging Europe and the aluminium can sheet suppliers and used beverage can recyclers member of European Aluminium have teamed up in order to address the future role of the aluminium beverage can within the European Circular Economy. They have agreed on a detailed Roadmap in order to move towards a 100% can recycling target for Europe by the year 2030.
verka för harmonisering av regelverk inom EU, samt en översyn och begränsa så kallad ”Base erosion and profit shifting”, kort BEPS. En stor del av 2012) och enligt kommissionens Roadmap to a Resource Efficient Eu-.
5968/15 FISC 15). This Roadmap was updated on 8 July 2015 (doc. 10649/15 FISC 93) by the Luxembourg Presidency, on 19 February 2016 by the As foreseen in its EU-BEPS Roadmap (doc. 10649/15 FISC 93), the Luxembourg Presidency wrapped up in a consolidated text (see chapter 2) the seven international anti-BEPS elements of the current CCCTB proposal that had been identified under the Italian Presidency and submitted so far The Netherlands Presidency of the Council of the European Union ('the Presidency') presented, on 23 February 2016, to the members of the High Level Working Party on Taxation an EU - Base Erosion and Profit Shifting (BEPS) Roadmap ('the Roadmap'), which sets out EU initiatives regarding tax competition and BEPS during its term, which ends in June 2016. OECD experts several BEPS topics (e.g. CFC legislation), in particular where the Commission has had doubts about the compatibility of certain ideas and/or proposed solutions with EU law. In the second half of 2014, the Italian Presidency of the Council launched the idea of an 'EU - BEPS Roadmap'.
10649/15), the Luxembourg Presidency launched a discussion on the possibility of agreeing to a split off from the pending CCCTB proposal of certain provisions on the international anti-BEPS aspects with the aim to achieve a swift, consistent and coordinated implementation of OECD-BEPS recommendations in the EU. EU & BEPS: Next steps.