BEPS最新消息 | KPMG | TW

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2月

2/28 - 新加坡 - 移轉訂價規則之修正與增訂 /Singapore: Expanded transfer pricing rules

2/27 - 印度 - 發佈有關廣告、市場營銷及促銷費用議題之預先定價協議(APA) /India: APAs on treatment of advertising, marketing, and promotion expenses

2/26 - 哈薩克斯坦 -移轉訂價文據包括國別報告 /Kazakhstan: Transfer pricing documentation includes country-by-country reporting

2/26 - 立陶宛 - 草案中移轉訂價文據新規則/Lithuania: New transfer pricing documentation rules in draft order

2/22 - 義大利- 移轉訂價之法規草案開放公眾諮詢 /Italy: Draft transfer pricing regulations released for public consultation

2/21 - 加拿大 - 啟動BEPS多邊工具(MLI)批准程序 /Canada: BEPS Multilateral Instrument (MLI) ratification process initiated

2/13 - 哥斯大黎加- 國別報告之細節要求 /Costa Rica: Details on country-by-country reporting requirements

2/13 - 挪威 - 相互協議程序(MAP) 之指導準則/Norway: Guidelines for mutual agreement procedure (MAP) 

2/13 - 波蘭 - 準備移轉訂價文據之指導準則/Poland: Guidance on preparation of transfer pricing documentation 

2/8 - OECD - 發佈BEPS實施最新動態-國別報告/OECD: Update on BEPS implementation, country-by-country reporting 

2/6 - 馬來西亞-修訂與更新預先定價協議(APA)規則與相互協議程序(MAP)指導準則/Malaysia: Revisions, updates to APA rules and MAP guidelines 

2/2 - 印度 - 包含澄清如何實施國別報告在內的移轉訂價2018年預算提案 / India: Transfer pricing proposals in 2018 budget, country-by-country reporting clarifications

 
 
 

2018年1月

1/29 - 澳洲 - 針對12月制納稅義務人之三層移轉訂價文據提交截止日為2018年2月15日/ Australia: Country-by-country reports, Master and Local files due 15 February 2018, Australian taxpayers with December year-end

1/24 - OECD - 使用移轉訂價之資訊實行多邊風險評估之試點計畫 /  OECD: Multilateral risk assessment pilot program, transfer pricing information

1/22 - 比利時 - 稅務局採用新三層文據 / Belgium: Taxpayers can expect busy transfer pricing years ahead, following new three-layered approach applied by Belgian tax authorities

1/18 - 美國 - 更新國別報告之資訊與常見問題解答 / United States: Updated FAQs, information about country-by-country reporting

1/16 - 丹麥 - 三層移轉訂價文據之準備、提交期限 / Denmark: New deadlines for preparing, submitting transfer pricing documentation

1/9 - 台灣 - 財政部發佈免送交MF及CbC之避風港標準/ Taiwan: Safe harbor exemption, Master file and country-by-country reporting submissions

1/8 -  印度 - 與美國簽署首份雙邊預先訂價協議(APA) / India: First bilateral APA signed with United States 

1/5 - 泰國 - 內閣批准修增移轉訂價文據 / Thailand: Cabinet approves transfer pricing measures, with amendments 

1/5 - 法國 - 新法令包含移轉訂價文據 / France: Transfer pricing documentation measures included in new law

1/5 - 馬來西亞 - 國別報告更新/ Malaysia: Country-by-country reporting update 

1/3 - 阿根廷 - 修訂移轉訂價法令/Argentina: Transfer pricing rules reformed, revised

1/2 - 香港 - BEPS草案,加強移轉訂價執行制度/ Hong Kong: BEPS legislation, enhanced transfer pricing enforcement regime 

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