BEPS最新消息
BEPS最新消息
Article Posted date28 八月 2021
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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2021年8月
2021年7月
7/2 - KPMG報告：OECD/G20 BEPS 2.0 包容性框架協議
KPMG report: OECD/G20 Inclusive Framework agreement on BEPS 2.0
Oman: Country-by-country reporting is suspended
7/10 - G20 財長會議就全球最低稅負制和其他措施達成協議
G20 Finance Ministers conclude meeting with agreement for global minimum tax, other measures
Oman: Clarification of suspension of country-by-country reporting
2021年6月
EU: Political agreement on “public” country-by-country reporting requirements
Communique from meeting of G7 finance ministers and central bank governors
KPMG report: Analysis and observations about tax measures in G7 communique
Switzerland: Implications of EU “public” country-by-country reporting for Swiss groups
6/11 - 肯亞：2021-2022 年預算案之國別報告提案
Kenya: Country-by-country reporting proposal in budget 2021-2022
EU: Update on status of “public” country-by-country reporting
6/21 - 卡達：全球檔案及當地移轉訂價報告延長申報期限至 2021 年 9 月 30 日
Qatar: Deadline for filing Master files and Local files extended to 30 September 2021
2021年5月
KPMG report: Country-by-country reporting; notification requirements per country (updated)
EU: Update on initiatives for public and non-public country-by-country reporting
5/12 - 美國：草案要求國別報告披露稅前利潤、已繳納稅款
United States: Proposal to require country-by-country reporting of pre-tax profits, taxes paid
5/24 - 奈及利亞：暫停跨國企業之分公司及子公司申報國別報告之義務
Nigeria: Suspended country-by-country reporting requirements for MNE branches and subsidiaries
Malta: Country-by-country reporting, penalties for non-compliance
2021年3月
EU: Update on “public” country-by-country reporting proposal, following discussion by ministers
3/12 - 稅基侵蝕與利潤移轉行動方案13：各國家實施更新
BEPS Action 13: Latest country implementation update
3/23 - 比利時：2021年營利事業所得稅延長申報期限(COVID-19)
UK: Updated country-by-country reporting schema
3/31 - 模里西斯：國別報告延長申報期限至2021年4月20日(COVID-19)
Mauritius: Country-by-country reporting deadline extended to 20 April 2021 (COVID-19)
OECD: First exchanges of “no or only nominal tax jurisdictions”
2021年1月
2020年12月
12/1 - 澳洲：國別報告延長申報期限至2021年1月29日
Australia: Due date for country-by-country reports deferred to 29 January 2021
Peru: Country-by-country reports due 29 January 2021
OECD: Transparency on tax rulings, status of spontaneous exchanges of information
12/17 - OECD：數位經濟下有關稅收挑戰之支柱評論摘要
12/17 - 祕魯：2017年至2019年國別報告填寫指南
Peru: Guidance for filing country-by-country reports for 2017, 2018 and 2019
Turkey: Extension of deadline for filing country-by-country report for 2019
12/30 - 阿曼：國別報告通知延長至2021年4月30日
Oman: Country-by-country notification deadline extended to 30 April 2021
2020年11月
Panama: MLI to enter into force March 2021
Belgium: Corporate tax return filing deadline is again extended
11/17 - 南非：南非國稅局調整移轉訂價電子申報系統後應採取之行動
South Africa: Actions required after changes to SARS transfer pricing e-filing system
OECD: Report of MAP statistics for 2019
11/23 -OECD：18個轄區符合稅基侵蝕與利潤移轉行動計畫5之有害稅收實務報告
OECD: Report on harmful tax practices, 18 jurisdictions in compliance with BEPS Action 5
2020年10月
Turkey: Update on status of country-by-country reporting exchange agreement
OECD: Pillar One and Pillar Two “Blueprints” and tax challenges of digital economy (text of reports)
10/12 - 比利時：當地移轉訂價報告延長申報期限至2020年11月16日
Belgium: Local file, further extension of filing deadline to 16 November 2020
KPMG report: Summary and initial analysis of Pillar Two Blueprint
KPMG report: Summary and initial analysis of Pillar One Blueprint
Peru: Country-by-country reporting update
10/29 - OECD：稅基侵蝕與利潤移轉行動方案13下之國別報告同儕報告新方法
OECD: New methodology for peer review of BEPS Action 13 country-by-country reporting
2020年9月
2020年7月
2020年6月
OECD: Taxation of offshore indirect transfers, guidance for developing countries
Australia: New MAP guidelines, arbitration arrangements for resolving international tax disputes
6/11捷克: OECD 的MLI完成存放(deposited)程序
Czech Republic: MLI deposited with OECD
6/17盧森堡: 公布配合MLI修正後租稅協定(Synthesized texts)
Luxembourg: Synthesized texts of tax treaties, as amended by MLI
6/19美國: 財政司司長宣布將暫緩OECD pillar one的討論
Treasury Secretary Mnuchin seeks “pause” in OECD Pillar 1 discussions of digital economy
2020年4月
2020年3月
Nigeria: Status of implementation of BEPS recommendations
Hong Kong: Arrangement for automatic exchange of country-by-country reports with China
OECD: Comments concerning 2020 review of country-by-country reporting
Kazakhstan: Multilateral instrument (MLI) is ratified
Hong Kong: Extended notification deadline, country-by-country reporting (COVID-19)
3/31 - 百慕達：因應新型冠狀肺炎，延長國別報告繳交期限
Bermuda: Extended deadline for country-by-country reporting (COVID-19)
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