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

2017年10月

10/31 - 印度 - 單邊預先訂價協議(APA)關注市場營銷, 交易與輔助活動/India: Unilateral APA addresses marketing, trading, and assembly activities 

10/27 - 印度 - 與旅遊業納稅人簽署單邊預先訂價協議(APA)/India: Unilateral APA with taxpayer in travel sector 

10/26 - 印度 - 國別報告截止日期延至2018年3月31日/India: Country-by-country report due date extended to 31 March 2018 

10/24 - OECD - 發佈指導意見,以促進跨境銷售中增值稅與消費稅的有效徵收/OECD: Guidance on VAT and consumption tax collection, cross-border sales 

10/20 - 匈牙利 - 稅務機關發佈國別報告相關表格/Hungary: Country-by-country reporting form, released by tax authority 

10/18 - OECD - 評論因數位經濟而產生的稅收挑戰/OECD: Comments to tax challenges of digitalization (BEPS Action 1) 

10/18 - 波蘭 - 發佈提交國別報告的電子表格範本/ Poland: Country-by-country reporting, template of electronic form available

10/16 - OECD - BEPS項目更新, 廢除不利影響之稅收優惠/OECD: Update on BEPS project; harmful tax incentives being dismantled 

10/11 - 捷克 - 實施國別報告/ Czech Republic: Country-by-country reporting implemented 

10/11 - OECD - 國別報告之實施情況與交換關係(BEPS行動計畫13)/OECD: Country-by-country reporting implementation status, exchange relationships (BEPS Action 13) 

10/10 - 歐盟 - 發佈解決稅務相關爭議之新規則與程序/EU: New rules, process for resolving tax treaty-related disputes

10/10 - 希臘 - 國別報告法令更新/ Greece: Country-by-country reporting update

10/9 - 印度 - 發佈國別報告與集團主檔報告之法案建議/India: Proposed country-by-country reporting, Master file rules

10/6 - OECD - 發佈關於常設機構利潤歸屬與交易利潤分割之BEPS討論草案評論/OECD: Comments on BEPS discussion drafts, attribution of profits to permanent establishments and transactional profit splits

10/5 - 盧森堡 -針對盧森堡授予一家跨國公司移轉訂價之使用, 歐洲委員會對此宣佈最終決訂/Luxembourg: Transfer pricing rulings granted multinational entity group; EC investigation

10/5 - 馬來西亞 - 國別報告指導準則/Malaysia: Country-by-country reporting guidance

10/3 - 瑞士 - 國別報告自12月1日起生效且11月起自願提交報告 / Switzerland: Country-by-country reporting effective 1 December; voluntary reporting 1 November 

10/2 - KPMG報告 - BEPS中, 移轉訂價之合規常識/KPMG report: Common-sense transfer pricing compliance in a BEPS world

 
 
 

2017年9月

9/29 - 日本 - 稅務機關相互協議程序(MAP)之指導準則/Japan: Tax agency’s Q&A guidance on mutual agreement procedure (MAP) 

9/29 - OECD - 針對自動資訊交換以及共享經濟背景下的稅務問題,發佈有效執行BEPS之討論成果/OECD: BEPS delivery, exchanges of information, shared economy addressed 

9/26 - OECD - BEPES爭議解決機制之第一次同儕監督與實施/OECD: First peer reviews, implementation of BEPS tax dispute resolution mechanisms (including MAPs)

9/26 - 阿根廷 - 國別報告規訂/Argentina: Country-by-country reporting rules 

9/25 - OECD - 稅務機關針對BEPS資訊交換機制進行討論/OECD: Tax administrations to discuss BEPS, information exchanges 

9/20 - 美國 - 國稅局更新國別報告指導準則/ United States: IRS updates country-by-country reporting guidance

9/20 - OECD - 國別報告交換更新之IT指導準則 / OECD: IT guidelines for  ountry-by-country reporting exchanges

9/19 -  KPMG報告 - 常設機構利潤歸屬之討論草案/KPMG report: Discussion draft, attribution of profits to permanent establishments 

9/18 - KPMG報告 - BEPS第10項行動計劃修正指導準則之討論草案/KPMG report: Discussion draft, revised guidance on profit splits

9/14 - 立陶宛 - 國別報告之法令/Lithuania: Country-by-country reporting rules 

9/12 - 愛爾蘭 - 移轉訂價建議包含於公司稅規訂中/Ireland: Transfer pricing included in recommendations for corporation tax 

9/6 - OECD - 依據BEPS行動計劃13,發佈新的國別報告指導準則 / OECD: New guidance on country-by-country reporting (BEPS Action 13) 

9/5 - 丹麥 - 發佈移轉訂價調整之年度報告/Denmark: Annual reporting on transfer pricing adjustments 

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