Base Erosion and Profit Sharing (BEPS) Action Plan: Changes to the International Tax System. In November Action Item 13: Transfer Pricing Documentation.

13 See EY Global Tax Alert, OECD releases report under BEPS Action 13 on Transfer Pricing Documentation and Country-by-Country Reporting, dated 23 September 2014. 14 See EY Global Tax Alert, OECD releases report under BEPS Action 15 on feasibility of developing multilateral instrument to amend bilateral tax treaties, dated 19 September 2014.

(2) If a CbyC effective date is listed and filing date is BLANK, please see the Country Detail tab to determine the first filing deadline. Africa & Middle East: BEPS Action 13 Implementation Source: KPMG International member firms Key: Implemented Draft bills Intentions to implement No development. Total CbCR: 9 Countries 2 Countries 4 Countries Americas: BEPS Action 13 Implementation Canada CbCR final legislation Mexico CbCR/MF/LF final legislation. Costa Rica United States CbCR. final legislation. Bermuda The Action 13 standard on CbC reporting—like the other four BEPS minimum standards—is subject to peer review to determine there is timely and accurate implementation. All members of the Inclusive Framework on BEPS have committed to implementing the minimum standards and participating in the peer reviews.

This is one part of the series of deliverables that the Organisation for Economic Co-operation and Development (OECD) and G20 countries requires in its Action Plan on Base Erosion and Profit Shifting (BEPS). The plan was adopted in 2013 in an effort to enhance transparency for tax administrations by providing them with BEPS Action 13. By opening up transfer pricing to the closest possible scrutiny and potential challenge, BEPS Action 13 (Transfer Pricing Documentation and Country-by-Country Reporting) was never going to be a narrow or straightforward compliance exercise. The consultation concerns tax law changes to incorporate into Israeli transfer pricing documentation rules the three-tiered approach recommended by the OECD as part of Action 13 of its tax base erosion and profit shifting (BEPS) Action Plan. A final report on Action 13 was released by the OECD as part of its 5 October 2015 package of final reports. To achieve the objective of providing tax authorities with useful information to assess transfer pricing and other BEPS risks, the OECD Action 13 report put forward a three-tiered structure consisting of the following: The BEPS Action 13 Report sets out three permitted uses for information contained in CbC Reports, namely: To assess high-level transfer pricing risk; To assess other BEPS-related risks; and ; For economic and statistical analysis. The UAE is committed to using information provided in CbC Reports in accordance with the permitted uses above.

Base Erosion Profit Shifting (BEPS) – vad händer nu? dokumentation (action 13), där det förutom en beskrivande "master file" över hela koncernstrukturen.

Africa & Middle East: BEPS Action 13 Implementation Source: KPMG International member firms Key: Implemented Draft bills Intentions to implement No development. Total CbCR: 9 … The wider review of the BEPS Action 13 minimum standard (the 2020 review) is ongoing and is a separate project from the peer review process. Through the 2020 review, the Inclusive Framework will assess whether modifications will be made to the content and requirements contained in the Action 13 … BEPS Action 13: Transfer Pricing Documentation & Country-by-Country Reporting. As outlined in our May, 2015 newsletter article, Addressing International Tax Planning in the Changing BEPS Landscape, in 2013 the OECD, together with the G20, developed a 15-point Action Plan to address abusive tax practices it refers to as Base Erosion and Profit Shifting, or BEPS.

The wider review of the BEPS Action 13 minimum standard (the 2020 review) is ongoing and is a separate project from the peer review process. Through the 2020 review, the Inclusive Framework will assess whether modifications will be made to the content and requirements contained in the Action 13 annual report.

The plan was adopted in 2013 in an effort to enhance transparency for tax administrations by providing them with BEPS Action 13. By opening up transfer pricing to the closest possible scrutiny and potential challenge, BEPS Action 13 (Transfer Pricing Documentation and Country-by-Country Reporting) was never going to be a narrow or straightforward compliance exercise. The consultation concerns tax law changes to incorporate into Israeli transfer pricing documentation rules the three-tiered approach recommended by the OECD as part of Action 13 of its tax base erosion and profit shifting (BEPS) Action Plan. A final report on Action 13 was released by the OECD as part of its 5 October 2015 package of final reports. To achieve the objective of providing tax authorities with useful information to assess transfer pricing and other BEPS risks, the OECD Action 13 report put forward a three-tiered structure consisting of the following: The BEPS Action 13 Report sets out three permitted uses for information contained in CbC Reports, namely: To assess high-level transfer pricing risk; To assess other BEPS-related risks; and ; For economic and statistical analysis.

Israel's Government on October 12, 2020, launched a consultation on aligning the country's transfer pricing documentation rules with the three-tiered approach included in the OECD's 2017 Transfer Pricing Guidelines. This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity.
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Action 13 – Re-examine transfer pricing documentation. 24 . CBC reporting implements Action 13External Link of the Organisation for Economic Co-operation and Development (OECD) / G20 base erosion and profit Action 13 of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan,.

15,5. 15,3. Regeringen beslutade den 13 januari 2011 att tillkalla en kommitté, som antog i OECD:s rapport från den 5 oktober 2015 – Final report on action 4: Limiting BEPS står för ”Base erosion and profit shifting” och är ett Transfer Pricing-dokumentation (action 13) får troligen stor påverkan, enligt Willfors. Development and maintenance of Master, local and CbCr (Country-by-Country-reporting) files in line with BEPS action 13; Localization of country-specific files.
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agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 Transfer Pricing Documentation

BEPS Action 13: Latest country implementation update Updated weekly, this summary report in table format offers a snapshot of implementation of country-by-country (CbC) reporting and Master file / Local file documentation requirements around the world. BEPS Action 13 0 © 2020 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International.