Key words: OECD, BEPS Action 8, Intangible assets, Transfer pricing, arm’s length principle Purpose: The study’s purpose is to examine how BEPS Action 8 might affect swedish transfer pricing practice regarding intangible assets, as well as examine how these guidelines will affect the information asymmetry.

Report on BEPS Actions 8-10, which deal with transfer pricing issues, are pwc- 10minutes-oecd-beps-global-tax-reform.pdf (дата обращения: 20.12.2015).

7 Se 33 a kap. ka sin skattebörda och kan, enligt OECD, strida Enligt vissa estimat förvaltas ca 8 % av världens 15) The Action Plan on Base Erosion and Profit. 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. Profit Shifting (BEPS) Action 8 which are recommendations for Guidance on Transfer Pricing Aspects of Intangibles (the Guidance), as part of the initial seven deliverables prepared under the BEPS action plan. Action 8 calls for developing rules to prevent BEPS that arises through the movement of intangibles BEPS MONITORING GROUP BEPS Action 8: Revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution Arrangements (CCAs) This response is submitted by the BEPS Monitoring Group (BMG). The BMG is a group of experts on various aspects of international tax, set up by a number of civil society With respect to Action 8 (Intangibles)2 of the OECD Action Plan on Base Erosion and Profit Shifting (BEPS), the OECD has published its final and interim revision regarding Chapters I, II and VI of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The objectives of the revised OECD Guidelines are as follows: isbn 978-92-64-20270-2 -:HSTCQE=WUW\UW: 23 2013 33 1 P Action Plan on base Erosion and Profit shifting Contents Chapter 1.

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Sjörättsbiblioteket ligger i Hus C, BEPS Action 8 Hard-to-value intangibles. Anders Hultqvist. 15.00-16.00 i F320. av P Hillström · 2018 — så kallad soft law, särskilt OECD Transfer Pricing Guidelines for Multinational. Enterprises 8. 1.3.1 Om rättsdogmatisk metod och skatterätt.

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BEPS Actions 8-10, 2015 Final Report, and sets out the text of proposed revised guidance on the application of the transactional profit split method. Moreover, the Discussion Draft poses a number of ques-tions intended to elicit responses which will then be considered by Working Party No. 6 in its revisions to the

Introduction Chapter 2. Background Chapter 3. The 2015 BEPS Action Plan reports on Action 4 (Limiting base erosion involving interest deductions and other financial payments) and Actions 8-10 (Aligning Transfer Pricing Outcomes with Value Creation) mandated follow-up work on the transfer pricing aspects of financial transactions.In particular, Action 4 of 2020-08-17 · 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. Beps action plan 8 pdf The guiding principle of BEPS 8-10 was that the results of transfer pricing should be aligned with the creation of value.

Discussion Draft on BEPS Actions 8, 9 and 10, including the options not to make the contribution and not to participate in the CCA, have to be considered and documented for each and every (re-)measurement of the value of the contributions. ICC recommends guidance around materiality in order to increase simplification.

BEPS. Base Erosion and Profit Shifting.

10 – Financial Transactions. We welcome the OECD's  24 Jul 2017 high-tax countries) and Actions 8-10 (transfer pricing, that is, the inclusive- framework-on-BEPS-progress-report-july-2016-june-2017.pdf. 23 Aug 2016 Second, the new guidance in the Final BEPS Report on Actions 8 – 10 suggests other circumstances where profit split methods may be  25 May 2016 BEPS action 8-10: Aligning transfer pricing outcomes with value creation. • risk and capital. • six step framework. • other value creation activities  2 Action 8 of the OECD Action Plan intends to assure that transfer pricing outcomes with respect to intangibles are in line with value creation activities.
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4 Internprissättning (BEPS-åtgärderna 8–10): omformulering av Action Task Force).

Jobs and economic growth are created where firms are located and investments made. passerade den genomsnittliga skattesatsen i både EU och OECD Sveriges och hamnade Action plan on base erosion and profit shifting.
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New transfer pricing principles (Actions 8-10) Overview of the final report BEPS Action 8, 9 and 10 Assure that transfer pricing outcomes are in line with value creation Action 8: Intangibles Wider and clearer definition of “intangibles” Introduction of a six step framework to analyse transfer pricing aspects of intangibles

4 The BEPS package provides 15 Action items which are designed to equip 8 The Netherlands is part of the European Union which is a member of the G20. 22 March, http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf& 2015 Deliverables – BEPS Action Plan.