3-11). BEPS är skatteplanering som används av multinationella företag där de utnyttjar In particular, Action 5-6 regarding harmful tax practices and treaty.

BEPS står för Base Erosion and Profit Shifting. Syftet med BEPS är att begränsa skatteplanering som urholkar skattebasen eller Action 11 – BEPS-analys.

BEPS MONITORING GROUP Action 11: Establishing Methodologies to Collect and Analyse Data on BEPS and the Actions to Address It 19 September 2014 This response is submitted by the BEPS Monitoring Group (BMG). The BMG is a group of specialists on various aspects of international tax, set up by a number of civil society organizations BEPS Action Plan: Action 15 - A multilateral instrument It may take some while for the impact of these recommendations to be fully applied in practice, but the BEPS Project and related developments are constantly leading to the need for business to take action (in some cases, urgent action) both to comply with new requirements and to consider the ways in which they do business in different The 2015 Measuring and Monitoring BEPS, Action 11 report highlighted that the lack of quality data on corporate taxation is a major limitation to the measurement and monitoring of the scale of BEPS and the impact of the OECD/G20 BEPS project. While this database is of interest to policy makers from the perspective of BEPS, its scope is much It is against this background that Action 11 of the OECD is important for South Africa. 2 THE OECD 2015 FINAL REPORT ON ACTION 11: MEASURING AND MONITORING BEPS 2.1 BACKGROUND According to the OECD, an analysis of financial accounts from a cross-country Action 11 aims to establish methodologies to collect and analyse data on BEPS and the actions to address it.

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Action 11 BEPS data analysis. The BEPS Action 11 report Measuring and Monitoring BEPS established methodologies to collect and analyse data on the economic and fiscal effects of tax avoidance behaviours and on the impact of measures proposed under the BEPS Project. REQUEST FOR INPUT ON ACTION 11 OF THE BEPS ACTION PLAN REGARDING WORK ON ESTABLISHING METHODOLOGIES TO COLLECT AND ANALYSE DATA ON BEPS AND THE ACTIONS TO ADDRESS IT Background 1. The Action Plan on Base Erosion and Profit Shifting (BEPS) was launched at the request of the G20 Finance Ministers in July 2013.

Increasing the quality of the data and the analytical tools available, through the ongoing work under Action 11, is crucial in being able measure the impact of tax avoidance BEPS ACTION 11: Establish methodologies to collect and analyse data on BEPS and the actions to address it 7 October 2014 BEPS Action 11 attempts to find a way to track the scale and economic impact of BEPS.

om Base Erosion Profit Shifting visat (BEPS, action 11). Här är fakta att bolagsskatteintäkterna bland OECD:s länder stabilt ligger mellan 2,5 

multinationella företag sektion XI. om Base Erosion and Profit Shifting (BEPS) som ska göra OECD (2013) Action Plan on Base Erosion and Profit Shifting. Företagen som kontaktades är listade på Nasdaq OMX Nordic Stockholm. Rapporten är en del i ActionAid's globala arbete kring aggressiv skatteplanering. 11.

30 Jun 2016 implementation, including under BEPS Actions 1 (on the tax challenges of the digital economy) and 11 (on measuring and monitoring BEPS);.

Final Legislation.

Under BEPS Action 13, all large multinational enterprises (MNEs) are required to prepare a country-by-country (CbC) report with aggregate data on the global allocation of income, profit, taxes paid and economic activity among tax jurisdictions in which it operates. Action 11 of the BEPS Action Plan focuses on developing recommendations regarding indicators of the scale and economic impact of BEPS and ensuring that tools are available to monitor and evaluate the effectiveness and economic impact of the actions taken to address BEPS on an ongoing basis. 2017-03-09 · BEPS Action Point 11: Measuring and monitoring BEPS.
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Require taxpayers to disclose their aggressive tax planning arrangements.

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These indicators provide evidence that BEPS exists and has been increasing over time. New empirical analysis estimates that the scale of global CIT revenue losses could be between USD 100 and 240 billion annually at 2014 levels. Measuring and Monitoring BEPS, Action 11 - 2015 Final Report.

While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. Our comments build on our previous submission for the consultation under BEPS Action 11 in September 2014, in which we already highlighted data problems and provided literature references. In the response below, we are not commenting on all methodological details, for example about the treatment of outliers. • The BEPS Action Plan states that improving the availability and analysis of data on BEPS is critical, and included Action 11 to “Establish methodologies to collect and analyse data on BEPS and the actions to address it” • Action 11 includes: –Assess currently available data (both micro and macro) Action 11 aims to establish methodologies to collect and analyze data on BEPS and the actions to address it. A final report on Action 11 was released by the OECD as part of its 5 October 2015 package of final reports. Measuring and Monitoring BEPS, Action 11 - 2015 Final Report There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. BEPS OECD/G20 Base Erosion and Profit Shifting Project Measuring and Monitoring BEPS Addressing base erosion and profit shifting is a key priority of governments around the globe.