Ytterberg, Fredrik - BEPS och fast driftställe : Kan BEPS - OATD


OECD BEPS 4: Ränteavdrag bör begränsas med hänvisning

BEPS: Le Azioni 3 e 4 L’Azione N. 3 del Piano BEPS riguarda la stesura di leggi efficaci per le aziende controllate estere (CFC). L’Azione 4 ha per oggetto la limitazione della base imponibile mediante la deduzione degli interessi e altri metodi di pagamento finanziari. BEPS Action 4 provides a framework of suggestions and recommendations by limiting the deductibility of related-party debt interest (typically through a ratio of ten to 30 per cent of EBITDA (Earnings before interest, tax, depreciation and amortisation)) for individual countries to challenge the inappropriate local tax base erosion. reliance on the non-tax regulatory regime, as discussed above, the BEPS Action 4 risks in holding non-regulated entities may not be easily mitigated, or they certainly present a higher hurdle. We do believe regulated banks and their transactions should be excluded from BEPS Action 4 even if they are within a non-bank group. BEPS MONITORING GROUP Response to Action 4: Interest Deductions and Other Financial Payments This report is published by the BEPS Monitoring Group (BMG).

Action 4 beps

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Unpredictable variations in interest deductibility based on year-end BEPS Project Action 4’s Best Practice Approach – A Case Study of Chevron Associate Professor Antony Ting, University of Sydney 1. Introduction It is well known that many multinational enterprises (“MNEs”) use intra-group debts for tax avoidance purposes.1 The popularity of this tax avoidance tool can be attributed to its Además, se espera que se produzcan consultas adicionales sobre la implementación de la Acción 4 sobre BEPS dentro de los sectores bancario y de seguros, que también se llevarán a cabo durante 2016. Fechas clave. La OCDE no ha dado directrices sobre el calendario de implantación. Action 4 of the BEPS plan addresses perceived harmful use of financing arrangements to shift the location of profits to jurisdictions with low effective rates of taxation. The final report published on 5 October 2015 provides further insight into the OECD’s proposed measures, including the 10-30% EBITDA ratio restriction on interest deductibility.

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Financing strategy following Action 4. 4. Wrap up and questions. Overview of Action 4.


Action 3. Strengthen CFC rules. Action 4. Limit base erosion via interest deductions and other financial payments. Action 5.

Action 4 beps

25 T he lingering uncertainty around base erosion and profit shifting (BEPS) implementation is reflected in the results of the EY 2017 Tax Risk and Controversy Survey.
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Sector specific considerations. 4. Administration and next steps. Overview of the Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report The mobility and fungibility of money makes it possible for multinational groups to achieve favourable tax results by adjusting the amount of debt in a group entity. Base Erosion and Profit Shifting (BEPS) | Som marknadsledande skatterådgivare får vi kontinuerligt nya insikter från omvärlden.

Action 5  Action 4 – Limit base erosion via interest deductions and other financial payments. Rapporten innehåller bland annat en rekommendation om nationella regler  idag, det så kallade BEPS-projektet (Base Erosion and Profit I december 2014 presenterade OECD ett diskussionsutkast ”BEPS Action 4:. BEPS action 4 – utkast från OECD avseende ränteavdragsbegränsningar.
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BEPS Action 4. In this regard, Action 4 provides that in many high tax countries, specific provisions on thin capitalisation have been enacted to counteract such debt tax planning strategies, but these seem to be inadequate as such strategies are still widely used to create value for companies.