BEPS: OECD/G20 project against Base Erosion and Profit Shifting. Contact. Vivian Yao. Partner +86 21 6163 5200 +86 21 6163 5299. Send inquiry. Frances Gu. Associate

Intertax · Volume 46, Issue 8/9 (2018) pp. 620 – 638. Copy citation to clipboard. Export citation to RIS. Abstract. The BEPS project has left untouched very

The Discussion Draft follows the work previously undertaken by the G20/OECD in relation to Actions 8-10 of the Base Erosion & Profit Shifting (BEPS) Action Plan Målet med BEPS action 8 är att se till att internprissättning av immateriella tillgångar, inte används för att separera beskattningsbara inkomster från värdeskapande aktiviteter. Därmed fokuserar BEPS action 8 på att se till att utförande av funktioner, användande av tillgångar och risktagande kompenseras på ett korrekt sätt, då detta anses bidra till värdeskapande. De förändrade riktlinjerna utifrån innehållet i BEPS handlingsplan action 8-10 ger en fördjupad vägledning på en rad viktiga områden inom internprissättningen. Det kanske viktigaste området avser förtydligande om vad OECD anser är den korrekta metoden för hur en transaktion ska beskrivas och prissättas utifrån internprissättningsändamål. Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari 2013, med syfte att förhindra att länders skattebaser eroderas genom att internationella bolag utnyttjar olika länders nationella skattelagstiftningar och därmed kan allokera intäkter och kostnader till länder med låg eller OECD (BEPS 8-10): Om internprissättning OECD presenterade sina slutrapporter inom BEPS-projektet i förra veckan. Action 8-10 behandlar flera sammanflätade områden inom internprissättning – immateriella tillgångar, fördelning av risk och kapital samt andra högrisktransaktioner där OECD har identifierat att vinstförflyttning och erodering av skattebasen kan ske. as BEPS).

8. Although this guidance reflects an approach of accurate delineation of the actual transaction in accordance with Chapter I of these uidelines to determine the amount of G debt to be priced, it is acknowledged that other approaches may be taken to address the In June 2018, under the mandate of BEPS Action 8, the OECD released additional guidance for tax administrations on the application of the approach to Hard-to-Value Intangibles (HTVI). BEPS Action 8: Transfer Pricing Aspects of Intangibles On 16 September 2014, ahead of the G20 Finance Ministers’ meeting on 20-21 September, the OECD published seven papers as a first tranche of deliverables under the Base Erosion and Profit Shifting (‘BEPS’) Project. BEPS Action Plan: Action 8 - Transfer pricing and intangibles.

as the BEPS Action 4 Report. 8. Although this guidance reflects an approach of accurate delineation of the actual transaction in accordance with Chapter I of these uidelines to determine the amount of G debt to be priced, it is acknowledged that other approaches may be taken to address the

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Action 8 The new guidance was developed under Action 8 of the OECD/G20 BEPS Project, which requested the development of rules to pre-vent BEPS by moving intangibles among group members by: 1-dopting a broad and clearlyA delineated definition of intan-gibles 2-nsuring that profits associ E - ated with the transfer and use of intangibles are

BEPS Action Plan: Action 11 - Data and methodologies. BEPS Action Plan: Action 12 - Disclosure of aggressive tax planning. BEPS Action On 3 July 2018, the OECD released a Discussion Draft on the transfer pricing aspects of financial transactions. The Discussion Draft follows the work previously undertaken by the G20/OECD in relation to Actions 8-10 of the Base Erosion & Profit Shifting (BEPS) Action Plan on aligning transfer pricing outcomes with value creation. The Bill, signed by the President on 15 March 2019, entered into force on 1 April 2019 (for more details on the bill, see the Latest on BEPS, dated 8 October 2018). BEPS Actions Developed in the context of the OECD/G20 BEPS Project, the 15 actions set out below equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created. On 23 May 2016, the OECD’s governing body, the OECD Council, approved the amendments to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (“OECD Guidelines”), as set out in the 2015 BEPS reports on Actions 8-10 and Action 13.

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2 Public Discussion Draft, BEPS action 7: Preventing the artificial avoidance of PE status, 31 October Beps. 262 likes · 2 talking about this.

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(ii) any interest to which paragraph (2) of Article VIII applies and which is paid to a den 8 december 2015 antogs rådsslutsatser om OECD:s BEPS-arbete i EU.

as the BEPS Action 4 Report. 8. Although this guidance reflects an approach of accurate delineation of the actual transaction in accordance with Chapter I of these uidelines to determine the amount of G debt to be priced, it is acknowledged that other approaches may be taken to address the BEPS Action 8: Transfer Pricing Aspects of Intangibles On 16 September 2014, ahead of the G20 Finance Ministers’ meeting on 20-21 September, the OECD published seven papers as a first tranche of deliverables under the Base Erosion and Profit Shifting (‘BEPS’) Project. Därmed fokuserar BEPS action 8 på att se till att utförande av funktioner, användan-de av tillgångar och risktagande kompenseras på ett korrekt sätt, då detta anses bidra till värdeskapande. Därmed ska BEPS action 8 se till att bolag inte kompenseras en-dast på grund av att de är den legala ägaren av immateriella tillgångar.

On 27 September 2018, Aruba became the 118th member to join the BEPS Inclusive Framework. As a new BEPS member, Aruba committed to comply with the BEPS minimum standards, which are contained in Action 5 (countering harmful tax practices), Action 6 (preventing treaty abuse), Action 13 (transfer pricing documentation) and Action 14 (enhancing dispute resolution).

BEPS Action Point 8: Transfer pricing and intangibles A number of multinationals are seen to have taken advantage of the inter-group cross-border transactions of their own intellectual property, brand fees etc (intangibles) to artificially shift profits to low-tax jurisdictions. On 27 September 2018, Aruba became the 118th member to join the BEPS Inclusive Framework. As a new BEPS member, Aruba committed to comply with the BEPS minimum standards, which are contained in Action 5 (countering harmful tax practices), Action 6 (preventing treaty abuse), Action 13 (transfer pricing documentation) and Action 14 (enhancing dispute resolution). BEPS Action Item 13, in particular, aims to transform transfer pricing documentation, forcing multinational corporations to reconsider how transfer pricing details are reported to local tax authorities as well as worldwide with country-by-country reporting. Actions 8-10: Transfer Pricing. Moves to align transfer pricing outcomes with value creation. Creates stronger guidelines to transactions involving the transfer pricing of intangibles and contractual arrangements.

22 Oct - OECD: BEPS, exchange of financial information to be addressed. 10 Oct - United Kingdom: Consultation on BEPS hybrid mismatch arrangement announced. 8 Oct - Australia: ATO’s response to seven BEPS action items. 7 Oct - OECD: Comments published on BEPS Action 11. 1 Oct - OECD: Timetable for publication of BEPS discussion drafts, comments Session 5 of 8 part OECD BEPS seriesSign up for upcoming live broadcasts or watch all archived webcasts on demand at http://www.ey.com/webcasts. 2014-12-26 Action Plan 8 develops standards to prevent BEPS as a result of intragroup transfer of intangibles with the following implications: Adopt a comprehensive and clear definition of "intangible".