BEPS-prosjektet: aksjonsguide

Hva er de 15 aksjonspunktene i BEPS-prosjektet?

OECD og G20-landene initierte i 2013 kampen mot uthuling av skattegrunnlag og overskuddsflytting («BEPS»), som inkluderer aggressiv skatteplanlegging. Dette har resultert i 15 aksjonspunkter med tilhørende rapporter med anbefalinger, blant dem MLI som er aksjonspunkt nummer 15 som vil endre over 1000 skatteavtaler.

Action 1 – Digital Economy

Addressing the tax challenges of the digital economy
Action 1 addresses the tax challenges of the digital economy and identifies the main difficulties that the digital economy poses for the application of existing international tax rules. The Report outlines options to address these difficulties, taking a holistic approach and considering both direct and indirect taxation.

Action 2 – Hybrids

Neutralising the effects of hybrid mismatch arrangement
Action 2 develops model treaty provisions and recommendations regarding the design of domestic rules to neutralise the effects of hybrid instruments and entities (e.g. double non-taxation, double deduction, long-term deferral).

Action 3 – CFC Rules

Designing effective controlled foreign company (CFC) rules
Action 3 sets out recommendations to strengthen the rules for the taxation of controlled foreign corporations (CFC).

Action 4 – Interest Deductions

Limiting base erosion involving interest deductions and other financial payments
Action 4 outlines a common approach based on best practices for preventing base erosion through the use of interest expense, for example through the use of related-party and third-party debt to achieve excessive interest deductions or to finance the production of exempt or deferred income.

Action 5 – Harmful Tax Practices

Countering harmful tax practices more effectively, taking into account transparency and substance.
Action 5 revamps the work on harmful tax practices with a focus on improving transparency, including compulsory spontaneous exchange on rulings related to preferential regimes, and on requiring substantial activity for preferential regimes, such as IP regimes.

Action 6 – Treaty Abuse

Preventing the granting of treaty benefits in inappropriate circumstances
Action 6 develops model treaty provisions and recommendations regarding the design of domestic rules to prevent treaty abuse.

Action 7 – PE Status

Preventing the artificial avoidance of permanent establishment status
Action 7 contains changes to the definition of permanent establishment to prevent its artificial circumvention, e.g. via the use of commissionaire structures and the likes.

Actions 8-10 - Transfer Pricing

Aligning transfer pricing outcomes with value creation
Actions 8 – 10 contain transfer pricing guidance to assure that transfer pricing outcomes are in line with value creation in relation to intangibles, including hard-to-value ones, to risks and capital, and to other high-risk transactions.

Action 11 - BEPS Data Analysis

Measuring and monitoring BEPS
Action 11 establishes methodologies to collect and analyse data on BEPS and the actions to address it, develops recommendations regarding indicators of the scale and economic impact of BEPS and ensure that tools are available to monitor and evaluates the effectiveness and economic impact of the actions taken to address BEPS on an ongoing basis.

Action 12 - Disclosure of Aggressive Tax Planning

Mandatory disclosure rules
Action 12 contains recommendations regarding the design of mandatory disclosure rules for aggressive tax planning schemes, taking into consideration the administrative costs for tax administrations and business and drawing on experiences of the increasing number of countries that have such rules.

Action 13 - Transfer Pricing Documentation

Transfer pricing documentation and country-by-country reporting
Action 13 contains revised guidance on transfer pricing documentation, including the template for country-by-country reporting, to enhance transparency while taking into consideration compliance costs.

Action 14 – Dispute Resolution

Making dispute resolution mechanisms more effective
Action 14 develops solutions to address obstacles that prevent countries from solving treaty-related disputes under MAP, via a minimum standard in this area as well as a number of best practices. It also includes arbitration as an option for willing countries.

Action 15 - Multilateral Instrument

Multilateral convention to implement tax treaty related measures to prevent BEPS
Action 15 provides an analysis of the legal issues related to the development of a multilateral instrument to enable countries to streamline the implementation of the BEPS treaty measures. On 7 June 2017, over 70 Ministers and other high-level representatives participated in the signing ceremony of the Multilateral Instrument.

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