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BEPS最新消息

BEPS最新消息

稅務時事 - KPMG提供全球稅基侵蝕與利潤移轉(BEPS) 與租稅透明度之最新發展消息。

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BEPS

TaxNewsFlash-BEPS

2018年6月

6/21 - 比利時: 移轉訂價文件,截止日期提醒 / Belgium: Transfer pricing documentation, reminder of due dates

6/21 - 經濟合作暨發展組織: 關於難以評價之無形資產的指引,利潤分割法 (BEPS 行動計畫8及10) / OECD: Guidance on hard-to-value intangibles, transactional profit split method (BEPS Actions 8 and 10)

6/19 - 泰國: 移轉訂價草案; 預計於2019年1月1日生效 / Thailand: Transfer pricing proposals for related-party disclosures advance; expected effective date 1 January 2019

6/18 - 盧森堡:發布兩個新法案,轉用歐盟反避稅指示(ATAD1)與多邊協議工具(MLI)核准適用/Luxembourg government to release two bills on ATAD 1 transposition and MLI ratification

6/12 - 印度:未能提示必要文件,非屬跨國關係人交易 / India: No international transaction with related party, absent documentation 

6/12 - 澳洲: ATO 持續關注被認定為高風險的移轉訂價安排 / Australia: ATO continued focus on identifying high-risk transfer pricing arrangements

6/8 - 印度: 市場調查費用,常規交易下的技術培訓 / India: Marketing survey expenses, technical training held at arm’s length

6/6 - 聯合國: 雙重稅務協議範例更新 /  United Nations: Model double tax agreement updated

6/6 - 紐西蘭: BEPS 進行法規更新; 移轉訂價和資本弱化規則 / New Zealand: BEPS implementing legislation update; transfer pricing and thin capitalisation rules

6/4 - 加拿大:附加條款的適用; 多邊協議工具(MLI)將使租稅協定有重要變動 / Canada: Additional provisions to apply; multilateral instrument (MLI) will modify significant portion of tax treaties

6/1 - 德國:移轉訂價調整,與非居住者關係企業非常規交易 / Germany: Transfer pricing adjustments, involving non-resident related company relationships not at arm’s length

 
 
 

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