BEPS Action 3 Strengthen CFC rules Potential policy change Rules in many countries do not always counter BEPS comprehensively. Develop recommendations regarding design of domestic CFC rules. Address routing income of a resident enterprise through non‑resident affiliate. Co‑ordinated with the work on Hybrid mismatch (2), and the

BEPS Action 3: CIOT Comments 6 May 2015 P/tech/subsfinal/IT/2015 3 3 Chapter 2: Definition of a CFC 3.1 We would agree with the principle that the definition of a CFC can extend beyond a corporate entity. However, g iven differing legal codes, and classification of entity rules

Action 3 – Controlled Foreign Companies On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project. The output under each of the BEPS actions is intended to form a complete and cohesive approach covering 2016-05-20 The Final Report on BEPS Action 3 sets out best practices (and not minimum standards) in the form of six building blocks for the design of effective CFC rules: Definition of a CFC; CFC exemptions and threshold requirements; Definition of income; Computation of income; Attribution of income; and 2020-08-13 2020-08-17 Chapter 3. Action Plan Annex A. Overview of the actions and timelines Action Plan on b ase Erosion and Profit s hifting Action Plan on base Erosion Table A 1 Summary of the BEPS Action Plan by action 29 CFCs (Action 3) Best practice Not yet known, but it is unlikely that Singapore will introduce a CFC regime. Not yet known Interest deductions (Action 4) Common approach Not yet known. Not yet known Harmful tax practices (Action 5) Minimum standard Budget 2017 includes a proposal to introduce a BEPS- BEPS Action 3: Designing Effec-tive Controlled Foreign Company Rules • Definition of income Although– some countries’ existing CFC rules treat all the income of a CFC as “CFC income” that is attributed to shareholders in the parent jurisdiction, many CFC The recent BEPS discussion drafts, Action 3 re: CFC rules and Action 12 re: Aggressive tax planning arrangements, are of paramount importance for all MNE’s and tax administrations.

Action 3 will provide recommendations 5 Oct 2015 Although the reports have been billed as the 'final' BEPS reports and will be Action 3: Designing effective controlled foreign company rules. 17 Dec 2015 On Thursday 3 December 2015, law introducing the OECD's Common Reporting summarises the key BEPS actions, the latest Australian tax BEPS Project has resulted in BEPS Action Plans which one of them is Action 3: Strengthening CFC Rules. Action 3 will provide recommendations to the 5 May 2015 AFME1 and the BBA2 welcome the opportunity to respond to the OECD's discussion draft entitled “BEPS Action 3: Strengthening CFC rules”. I måndags presenterade OECD sina slutrapporter inom BEPS-projektet. Här följer en sammanfattning av rapporten gällande Action 3.

BEPS Action 3: Strengthening CFC Rules On 3 April 2015 the OECD, as part of its work on the Action Plan to address Base Erosion and Profit Shifting (BEPS), released a Discussion Draft on Action 3 in relation to Strengthening CFC Rules. This Action is focused on developing recommendations on … 2015-04-09 Public comments are invited on a discussion draft which deals with action 3 (Strengthening CFC Rules) of the BEPS Action Plan.

BEPS Action 3 “Designing effective controlled foreign company rules” aims to develop recommendations regarding the design and strengthening of controlled foreign company (CFC) rules, to address concerns over the possibility of creating affiliated non-resident taxpayers and routing income of a resident enterprise through the non-resident affiliate to reduce or avoid taxation.

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insikter från omvärlden. Tax matters är platsen där vi diskuterar nyheter, rapporter och sakfrågor. (3) OECD:s slutrapport för åtgärdspunkt (Action plan) 13

Base Erosion and Profit Shifting (BEPS) är en term som används av OECD om internprissättning och land-för-land-rapporter (Action 13: 2015 Final Report, Exempel 3: Räkenskapsperioden för en multinationell koncern är För att BEPS-åtgärderna ska få fullt genomslag krävs alltså att ändringar emot, vilket innebär att artiklarna 3-5, 8-11 och 12-15 i MLI inte får någon of any arrangement or transaction that resulted directly or indirectly in that rekommendationer 2, 3 och 4 i BEPS-projektet och av vissa andra åtgärder. Bakgrunden till direktivet är BEPS Action 3:2015 Final Report. 3 EU:s åtgärder inom företagsbeskattningens område 35. 4 Förslag om ny BEPS. Såväl EU:s medlemsstater som Europeiska kommissionen del- Profit Shifting« och »Action Plan on Base Erosion and Profit Shifting«, båda utgivna i. LIBRIS titelinformation: Pratiques fiscales dommageables - Rapport d'étape de 2017 sur les régimes préférentiels: Cadre inclusif sur le BEPS : Action 5 Figur 3 Skatt på utdelning i Sverige, EU och OECD 1990-2008.

Master File and Local File according to TPDC are also acceptable in English language. No translation is required. Local File OECD BEPS Action Plan: Moving from talk to action in the Americas OECD BEPS Action Plan: Moving from talk to action in the Americas 3 2017 KPMG International Cooperative (KPMG International). KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated. BEPS Action 3: CIOT Comments 6 May 2015 P/tech/subsfinal/IT/2015 3 3 Chapter 2: Definition of a CFC 3.1 We would agree with the principle that the definition of a CFC can extend beyond a corporate entity.
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This report is supplementary to those previous reports (OECD, 2019[1]) (OECD, 2018[2]). In response to the challenges faced by existing CFC rules, the BEPS Action Plan called for the development of recommendations regarding the design of CFC rules.

OECD Action Plan: Moving from talk to action in the Asia Pacific region — 2017. Base Erosion and Profit Sharing (BEPS) Action Plan: Changes to the International Tax BEPS Actions Implementation - Canada Action Item 3: CFC Rules.
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Not yet known Harmful tax practices (Action 5) Minimum standard Budget 2017 includes a proposal to introduce a BEPS- BEPS Action 3: Designing Effec-tive Controlled Foreign Company Rules • Definition of income Although– some countries’ existing CFC rules treat all the income of a CFC as “CFC income” that is attributed to shareholders in the parent jurisdiction, many CFC The recent BEPS discussion drafts, Action 3 re: CFC rules and Action 12 re: Aggressive tax planning arrangements, are of paramount importance for all MNE’s and tax administrations. Australia’s tactics re: a UK DPT mechanism also highlights the controversial manner in which each jurisdiction is fighting for its fisc to the detriment of other tax administrations. Action to fight corporate tax avoidance has been deemed necessary in the OECD forum has and received further impetus through the G20/OECD Base e rosion and p rofit shifting action plan (known as BEPS). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes. Action 3: CFCs. Implementation of Action 3 by country. This matrix provides a summary of the expected implementation and timing of the proposals under Action 3 by territory..