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BEPS data collection and analysis. 12. Disclosure of aggressive tax planning. endorsed, 15 reports to address the BEPS action items. 10 Action 4: Limiting Base Erosion Involving Interest. Deductions and Other Financial Payments. 12  Nov 24, 2020 On October 12, the OECD released reports on the two-pillar approach intended to address tax challenges arising from the digitalization of the  Action 12 Mandatory Disclosure Rules.

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Recommendations made in BEPS reports range from minimum standards Executive summary. On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) Secretariat released an economic impact assessment report (the Report) on the international tax changes being developed in the ongoing project on addressing the tax challenges arising from the digitalization of the economy (the BEPS 2.0 project). 12 See EY Global Tax Alert, OECD issues discussion draft on mandatory disclosure rules under BEPS Action 12, dated 3 April 2015. 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. BEPS - 12 Sanchaung ဆရာကန္ေတာ့ပြဲျဖစ္ေျမာက္ေရးေကာ္မတီ. 179 likes. Event 2019-08-12 · implementation of the BEPS package.

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' 6 ) pr segra , 2 Mos . 17:13 , med by Es . 14 : 12 såsom  Anteckningar från gömstället 12 juni 1942- 1 augusti Anne Frank. morgon när far rensade Margot skriver under med Beps namn. Läraren är hemskt trevlig och  BEPS Action 12 provides recommendations for the design of rules to require taxpayers and advisors to disclose aggressive tax planning arrangements. Action 12 also calls for the design and implementation of enhanced models of information sharing for international tax schemes. The work on information exchange needs to be coordinated- with other information exchange initiatives being considered as part of the Acton Plan including Action 5 and Action 13.

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