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8月

8/30 - 美國 - 發佈國別報告資訊交換清單 / United States: List of countries for country-by-country reporting data exchanges 

8/29 - 台灣 - 發佈移轉訂價條文修正草案 / Taiwan: Country-by-country reporting requirements in draft transfer pricing documentation rules 

8/22 - 國別報告 - 各個國別報告通知時程彙整表 / Country-by-country reporting: Timeline of notification requirements per country 

8/22 - 澳洲 - 針對"重大跨國企業",澳洲提供提交當地國檔案A部分的實踐經驗 / Australia: Practical experiences on filing Part A of Australian Local files for some “significant global entities”

8/21 - 澳洲 - 納稅人撤回上訴; 移轉訂價與關係企業資金貸予交易 / Australia: Taxpayer withdraws appeal; transfer prices and related-party loans 

8/18 - 英國 - HMRC之國別報告指導準則更新 / UK: Updated HMRC guidance for filing country-by-country reports 

8/17 - 保加利亞 - 新國別報告法令 / Bulgaria: Rules for country-by-country reporting

8/17 - 希臘 - 國別報告法令生效 / Greece: Country-by-country reporting measures are enacted

8/17 - OECD - 尼日利亞確認國家名稱簽署多邊工具公約 / OECD: Nigeria signs multilateral instrument (MLI) agreement

8/14 - 拉脫維亞 - 移轉訂價報告要求包含國別報告 / Latvia: Transfer pricing reporting requirements include country-by-country reports 

8/11 - 美國 - IRS現接受國別報告 (8975表格) / United States: IRS now accepting country-by-country report (Form 8975) 

8/7 - 科索沃 - 介紹新移轉訂價要求與文據法令 / Kosovo: Transfer pricing requirements, documentation rules 

8/4 - 紐西蘭 - 發佈移轉訂價提案與BEPS更新 / New Zealand: Update on BEPS, transfer pricing proposals 

8/1 - 香港 - 2017年底頒佈新移轉訂價之立法建議 / Hong Kong: Transfer pricing legislation expected by late 2017; findings of BEPS consultation

8/1 - 印度 - 國別報告更新 /India: Country-by-country reporting, update

8/1 - OECD - 發佈"工具包"之草案,旨在幫助開發中國家解決間接轉移資產的複雜性 / OECD: Draft toolkit, addressing taxation of offshore indirect transfers of assets

 
 
 

2017年7月

7/28 - 亞太 - 2017年Q3檢視移轉訂價審查 / Asia Pacific: Transfer pricing review, third quarter 2017 

7/27 - OECD - BEPS第2項行動計劃報告,關於錯配安排之建議 / OECD: BEPS Action 2 report; recommendations on branch mismatches 

7/20 - 捷克 - 通過實施國別報告之立法 / Czech Republic: Legislation for implementing country-by-country reporting advances 

7/19 - 澳洲 - 增加與移轉訂價相關遵循需求更新/ Australia: ATO compliance activity relating to transfer pricing; updates about compliance, CbC documentation

7/18 - OECD - 發佈國別報告額外指導準則 (BEPS第13項行動計劃) / OECD: Additional guidance for country-by-country reporting (BEPS Action 13) 

7/12 - 馬來西亞 - 更新移轉訂價指導準則 / Malaysia: Updated guidelines for transfer pricing

7/11 - OECD - 喀麥隆簽署多邊公約以實施BEPS / OECD: Cameroon signs multilateral convention to implement BEPS

7/11 - OECD - 更新2017年度租稅協定範本之草案内容 / OECD: Draft contents of 2017 update to Model Tax Convention

7/10 - OECD - 更新跨國企業之移轉訂價指導準則 / OECD: Updates to transfer pricing guidelines for multinational enterprises 

7/10 - 亞太 - 實施國別報告相關議題 / Asia Pacific: Country-by-country reporting; implementation issues

7/7 - 亞太 - 15個地區之國別報告調查 / Asia Pacific: Survey of country-by-country reporting in 15 countries

7/7 - 歐盟 - 歐洲議會通過"公開"國別報告之報告提案 / EU: European Parliament adopts report on proposal for “public” country-by-country reporting

7/7 - 美國 - IRS提供國別報告之常見問題解答(FAQs) / United States: IRS provides FAQs on country-by-country reporting 

7/5 - OECD - 提供G20領導人關於BEPS與CRS議題之現況報告 / OECD: Report on status of CRS, BEPS for G20 leaders 

7/5 - OECD - 發布難以衡量無形資產規範之BEPS討論草案之評論 / OECD: Comments on BEPS discussion draft; guidance on hard-to-value intangibles 

7/5 - OECD - 毛裏求斯簽署BEPS多邊公約 / OECD: Mauritius signs the BEPS multilateral convention 

BEPS稅基侵蝕及利潤移轉行動計畫專區

BEPS稅基侵蝕及利潤移轉行動計畫專區

KPMG BEPS 行動計畫專區提供最新發展新聞、影音等各種資源及 BEPS 對全球影響分析之相關刊物。

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