BEPS最新消息 | KPMG | TW
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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。






7/25 - 加拿大:2017年預先訂價協議統計資料與案件數資料/Canada: Statistics from 2017 advance pricing arrangement (APA) program; record number of APA cases

7/25 - 美國:國稅局更新國別報告指引與資訊/United States: IRS updates country-by-country reporting guidance, information

7/24 - 比利時:未遵守移轉訂價文據規定將受到民事處罰/Belgium: Civil penalties for transfer pricing documentation compliance failures

7/23 - 經濟合作暨發展組織:BEPS包容性框架協議年度報告/OECD: Annual report on status of BEPS Inclusive Framework

7/20 - 波蘭:計畫對移轉訂價準則進行修法/Poland: Proposed changes to transfer pricing rules 

7/18 - 荷蘭:移轉訂價準則將導入經濟合作暨發展組織金融資產交易討論稿/Implications of Dutch transfer pricing, OECD discussion draft, financial transactions

7/12 - 法國:移轉訂價文件之要求、澄清與細部規定/France: Transfer pricing documentation requirements, clarified and detailed

7/11 - 盧森堡:多邊協議工具適用於國內法法案/Luxembourg: Bill to ratify multilateral instrument (MLI) into domestic law

7/6 - 法國:更新多邊協議工具之批准/France: Update on multilateral instrument ratification

7/6 - 紐西蘭:頒布包含移轉訂價措施之新BEPS法案/New Zealand: New BEPS law enacted, includes transfer pricing measures

7/5 - 香港:通過移轉訂價立法/Hong Kong's transfer pricing legislation has finally arrived

7/5 - 印度:機密及適當使用國別報告之指引/India: Guidance on confidentiality, use of CbC reports

7/3 - 經濟合作暨發展組織:BEPS有關金融資產交易移轉訂價的討論草案/OECD: BEPS discussion draft, transfer pricing aspects of financial transactions



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