Tax Reform




automatic Exchange of Information - OECD - PDF: LINK ¤ OECD

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  • "the G20 Finance Ministers and Central Bank Governors fully endorsed the OECD proposal"

 

 

 

 

 

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  • "for a truly global model for automatic exchange of information (AEOI)"

 

 

 

 

 

 

 

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  • "the AEOI standard provides for the regular, automatic exchange between governments of all relevant financial information"

 

 

 

 

 

 

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  • "including account balances, interest, dividends, and sales proceeds from financial assets"

 

 

 

 

 

 

 

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  • "from accounts held by individuals and entities (including trusts and other arrangements) in foreign financial institutions"

 

 

 

 

 

 

 

 

 

 

 

 

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global Crackdown on Offshore secret Tax Accounts yields € 37bn - Financial Times: LINK ¤ FINANCIAL TIMES

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  • "the Organisation for Economic Co-operation and Development (OECD) published its global standard for automatic information exchange"

 

 

 

 

 

 

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  • "this launch moves us closer to a world in which tax cheats have nowhere left to hide"

 

 

 

 

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  • "said Angel Gurría, OECD Secretary-General"

 

 

 

 

 

 

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  • "vast amounts of untaxed money was kept offshore"

 

 

 

 

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  • "but more than half a million taxpayers had already taken advantage of voluntary disclosure programmes - which offer reduced penalties to taxpayers"

 

 

 

 

 

 

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  • "the37bn collected through the disclosure schemes offered by a range of countries"

 

 

 

 

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  • "including the US, France and UK was a sign that the crackdown on bank secrecy has already had a big impact"

 

 

 

 

 

 

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  • "more than 65 countries have already publicly committed to implement automatic information exchange"

 

 

 

 

 

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  • "including important offshore financial centres such as Switzerland, Luxembourg, Singapore and the British Crown Dependencies and Overseas Territories"

 

 

 

 

 

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  • "and over 40 have committed to a specific and ambitious timetable leading to the first automatic information exchanges in 2017"

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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common Standard on the Information to be reported by Financial Institutions
- OECD - PDF: LINK ¤ OECD

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  • "in order to limit the opportunities for taxpayers to circumvent the model by shifting assets to institutions or investing in products that are not covered by the model"

 

 

 

 

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  • "the reporting regime requires a broad scope across three dimensions:"

 

 

 

 

 

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  • "the scope of financial information reported"

 

 

 

 

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  • "different types of investment income including interest, dividends and similar types of income"

 

 

 

 

 

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  • "and address situations where a taxpayer seeks to hide capital that itself represents income or assets on which tax has been evaded (e.g. by requiring information on account balances)"

 

 

 

 

 

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  • "the scope of accountholders subject to reporting"

 

 

 

 

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  • "reporting not only with respect to individuals, but also to limit the opportunities for taxpayers to circumvent reporting by using interposed legal entities or arrangements"

 

 

 

 

 

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  • "this means requiring financial institutions to look through shell companies, trusts or similar arrangements"

 

 

 

 

 

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  • "the scope of financial institutions required to report"

 

 

 

 

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  • "a comprehensive reporting regime covers not only banks but also other financial institutions such as brokers"

 

 

 

 

 

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  • "certain collective investment vehicles and certain insurance companies"

 

 

 

 

 

 

 

 

 

 

 

 

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G20: Tax Reform Plan - the Guardian: LINK ¤ the GUARDIAN

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  • "Finance Ministers from 20 of the world's largest economies have endorsed"

 

 

 

 

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  • "the first internationally co-ordinated attempt"

 

 

 

 

 

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  • "to roll back decades of ballooning tax avoidance"

 

 

 

 

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  • "by many of the biggest multinational corporations in the world"

 

 

 

 

 

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  • "co-ordinated by the OECD, the Paris-based body representing large industrial nations"

 

 

 

 

 

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  • "a new tax reform action plan has won the support of wider G20 members"

 

 

 

 

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  • "including the increasingly influential China, India and Brazil"

 

 

 

 

 

 

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  • "the initiative follows a string of high-profile tax exposés by politicians, whistleblowers, anti-poverty campaigners and journalists"

 

 

 

 

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  • "shining a light on byzantine corporate structures created by household name companies"

 

 

 

 

 

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  • "including Vodafone, Google, Amazon, Starbucks, Diageo, Cadbury and Apple"

 

 

 

 

 

 

 

 

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  • ""unfortunately, the rules are now being abused," said the OECD Secretary-General, Angel Gurría"

 

 

 

 

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  • "our action plan aims to remedy this"

 

 

 

 

 

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  • "so multinationals pay their fair share of taxes"

 

 

 

 

 

 

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  • "the action plan sets out 15 initiatives"

 

 

 

 

 

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  • "for arming tax authorities around the world"

 

 

 

 

 

 

 

 

 

 

 

 

 

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OECD and G20 Tax Reforms - the Guardian:
LINK ¤ the GUARDIAN

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  • "the G20 is backing an OECD plan"

 

 

 

 

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  • "to crack down on tax avoidance by multinational companies"

 

 

 

 

 

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  • "requiring online multinationals with extensive warehouse operations in an overseas country, such as Amazon"

 

 

 

 

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  • "to pay local tax on any profits arising from sales in that country"

 

 

 

 

 

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  • "forcing multinationals to disclose to every tax authority"

 

 

 

 

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  • "a country-by-country breakdown of profits, sales, tax"

 

 

 

 

 

 

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  • "tougher rules to block transfers of high-value and mobile "intangible" assets"

 

 

 

 

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  • "such as brands and intellectual property rights"

 

 

 

 

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  • "to tax havens where there is little or no associated business activity"

 

 

 

 

 

 

 

 

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  • "a crackdown on tax regimes found to have too soft an approach to multinationals"

 

 

 

 

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  • "through establishing a new international benchmark"

 

 

 

 

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  • "for appropriate taxation of controlled foreign companies"

 

 

 

 

 

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  • "measures to combat predatory tax competition policies"

 

 

 

 

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  • "emerging in some financially stretched countries"

 

 

 

 

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  • "risking a "race to the bottom" climate on tax"

 

 

 

 

 

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  • "a raft of treaty updates to neutralise the tax advantages of complex financial instruments"

 

 

 

 

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  • "schemes and structures"

 

 

 

 

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  • "including hybrid capital, interest payment deductions and over-capitalisation"

 

 

 

 

 

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  • "a requirement on multinationals to disclose the most aggressive "tax planning" structures to the authorities"

 

 

 

 

 

 

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  • "new mechanisms to fast-track the introduction of OECD recommendations"

 

 

 

 

 

 

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  • "rapidly around the world"

 

 

 

 

 

 

 

 

 

 

 

 


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US blocks Crackdown on Tax Avoidance by Google and Amazon
- the Guardian: LINK ¤ the GUARDIAN

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  • "France has failed to secure backing for tough new international tax rules"

 

 

 

 

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  • "specifically targeting digital companies, such as Google and Amazon"

 

 

 

 

 

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  • "after opposition from the US forced the watering down of proposals"

 

 

 

 

 

 

 

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  • "the OECD plan has been billed as the biggest opportunity to overhaul international tax rules"

 

 

 

 

 

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  • "closing loopholes increasingly exploited by multinational corporations"

 

 

 

 

 

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  • "among the areas expected to take longest to produce results is in which jurisdiction a multinational group should pay tax"

 

 

 

 

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  • "on its business activity, under "permanent establishment" rules"

 

 

 

 

 

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  • "many internet firms' tax structures, such as those of Google and Amazon, exploit loopholes in this area"

 

 

 

 

 

 

 

 

 

 

 

 

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Time is up for Tax Avoidance - the Guardian:
LINK ¤ the GUARDIAN

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  • "France's Finance Minister Pierre Moscovici said the 15-point action plan"

 

 

 

 

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  • "which has been produced by the OECD club of industrialised nations"

 

 

 

 

 

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  • "is a major breakthrough"

 

 

 

 

 

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  • "and is at the heart of the social contract"

 

 

 

 

 

 

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  • "it is clear multinational companies have developed an unprecedented know-how"

 

 

 

 

 

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  • "for minimising their worldwide tax pressure"

 

 

 

 

 

 

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  • "these situations are literally impossible to explain"

 

 

 

 

 

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  • "to our fellow citizens"

 

 

 

 

 

 

 

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  • "UK's Minister Osborne agreed: people and companies have to pay the taxes that are due"

 

 

 

 

 

 

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  • "everyone must pay their fair share of tax"

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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TAX REFORM - Wikipedia EN: LINK ¤ TAX REFORM

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  • "tax reform is the process of changing the way taxes are collected or managed by the government"

 

 

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  • "numerous organizations have been set up to reform tax systems worldwide"

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globale Regeln für Steuer-Austausch
- der Standard: LINK ¤ der STANDARD

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  • "die OECD hat ein neues globales Regelwerk für den automatischen zwischenstaatlichen Informationsaustausch in Steuersachen vorgelegt"

 

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  • "der neue Standard soll vor allem den Kampf gegen Steuerhinterziehung durch Transfer von Schwarzgeld ins Ausland voranbringen"

 

 

 

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  • "das Regelwerk "bringt uns einer Welt näher, in der es für Steuerbetrüger keine Verstecke mehr gibt", sagte OECD-Generalsekretär Angel Gurria"

 

 

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  • "Länder, die sich zur Übernahme des neuen Standards verpflichten, sollen detaillierte Konten-Informationen der in ihrem Land ansässigen Finanzinstitute sammeln und automatisch einmal im Jahr mit Partnerländern austauschen"

 

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  • "gemeldet werden sollen Kontenstände, Zins- und Dividendeneinnahmen sowie Verkaufserlöse aus Finanzgeschäften von Privatpersonen, Treuhandgesellschaften, Stiftungen und Unternehmen"

 

 

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  • "67 Länder, darunter Deutschland, sowie die Europäische Kommission haben sich schon zur Umsetzung verpflichtet"

 

 

 

 

 

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Schweiz schließt sich Steueraustausch an - der Standard: LINK ¤ der STANDARD

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  • "die Bekämpfung von Steuerhinterziehung auf internationaler Ebene erhält immer schärfere Konturen"

 

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  • "zwei wichtige Finanzplätze - die Schweiz und Singapur - haben sich bereit erklärt, den automatischen Informationsaustausch einzuführen"

 

 

 

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  • "entwickelt wird der Standard von der Organisation für wirtschaftliche Zusammenarbeit und Entwicklung (OECD)"

 

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  • "somit besteht die Gruppe, die den Datenaustausch praktizieren will, aus den 34 OECD-Mitgliedern und 13 weiteren Staaten"

 

 

 

 

 

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G-5 vereinbaren Daten-Austausch - der Standard: LINK ¤ der STANDARD

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  • "im Kampf gegen die Steuerflucht wollen bis 2017 mehr als 40 Länder automatisch ihre Finanzdaten austauschen"

 

 

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  • "das vereinbarten die Finanzminister der G-5-Staaten Deutschland, Frankreich, Großbritannien, Spanien und Italien"

 

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  • "es sei aber nicht akzeptabel, dass sich Unternehmen oder einzelne Personen der Besteuerung entzögen"

 

 

 

 

 

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OECD nimmt Steuertricks von Google und Amazon ins Visier - der Standard: LINK ¤ der STANDARD

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  • "die Industriestaatenorganisation OECD hat einen Entwurf für eine Reform des internationalen Steuerrechts vorgelegt"

 

 

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  • "die OECD will die Definition der Konzernniederlassung für die IT-Branche anpassen"

 

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  • "künftig soll die "digitale Präsenz" eines Unternehmens in einem Land ausreichen, um eine Steuerpflicht zu begründen"

 

 

 

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  • "um diese fiktive Niederlassung im Steuerrecht zu begründen, wird es genügen, wenn der IT-Konzern in dem Land viele Kunden zählt und seine Dienstleistungen dort verbreitet sind"

 

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  • "weiters neu: Bisher galten Logistikzentren nicht als Niederlassungen. Diese Ausnahme soll wegfallen"

 

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  • "dies dürfte Amazons Steuerpflichten in Ländern mit großen Lagerhäusern (Deutschland, Großbritannien) erweitern"

 

 

 

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  • "darüber, wie viel Geld den Staaten durch die aggressive Steuerplanung von Konzernen entgeht, gibt es nur Schätzungen"

 

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  • "die größten Schlupflöcher gibt es in der Pharmaindustrie. Platz zwei geht an die IT-Branche"

 

 

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  • "der jährliche Steuerentgang beider Sektoren wird auf mehr als 40 Milliarden Euro im Jahr geschätzt"

 

 

 

 

 

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globales Regelwerk gegen Steuerdelikte - der Standard: LINK ¤ der STANDARD

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  • "die OECD hat nun festgelegt, welche Daten weitergegeben werden sollen und wer sie melden muss"

 

 

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  • "erfasst werden Infos über Kapitaleinkünfte wie Zinsen, Veräußerungserlöse und Dividenden"

 

 

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  • "meldepflichtig sind Banken, Versicherungen und Fondsmanager"

 

 

 

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  • "auch Unternehmen, Trusts und Stiftungen werden dem Regime unterworfen, sofern die veranlagte Summe über 250.000 US-Dollar liegt"

 

 

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  • "die OECD hat die Regeln in Form eines Musterabkommens vorgelegt, das alle Staaten bilateral verwenden können"

 

 

 

 

 

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G-20 wollen Steuerlücken für Konzerne schließen - der Standard: LINK ¤ der STANDARD

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  • "um künftig zu verhindern, dass multinationale Konzerne mit Steuertricks und dem Verschieben von Gewinnen ihre Steuerlast kleinrechnen"

 

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  • "haben die G-20 und die OECD, die Organisation für wirtschaftliche Zusammenarbeit und Entwicklung"

 

 

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  • "einen Aktionsplan erarbeitet"

 

 

 

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  • "er soll es Unternehmen wie Apple oder Starbucks künftig erschweren"

 

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  • "das geltende Steuerrecht in einzelnen Ländern gegeneinander auszuspielen"

 

 

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  • "in den kommenden zwei Jahren sollen 15 Maßnahmen umgesetzt werden"

 

 

 

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  • "ein wichtiges Kapitel behandelt das Thema des "Transfer Pricing""

 

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  • "wenn ein global agierender Konzern Produkte oder Leistungen zwischen verschiedenen Unternehmensteilen verschickt, werden Preise angesetzt, etwa für Lizenzkosten"

 

 

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  • "allerdings wird das System regelmäßig von Unternehmen genutzt"

 

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  • "um die Einnahmen in jene Länder mit niedrigen Steuern zu schieben"

 

 

 

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  • "die OECD will mit der Reform die internationalen Steuerabkommen ins 21. Jahrhundert katapultieren"

 

 

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  • "US-Branchengrößen wie Apple, Amazon und Google"

 

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  • "sind auch in europäischen Ländern profitabel"

 

 

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  • "zahlen aber dort nur einen Bruchteil ihrer Steuern"

 

 

 

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  • "der Aktionsplan wird auch von Ländern unterstützt"

 

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  • "die in der Vergangenheit Länder mit günstigen Steuermodellen angelockt haben"

 

 

 

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  • "Irland und die Niederlande stehen hinter dem Abkommen"

 

 

 

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  • "allerdings nahmen die USA an der Präsentation des OECD-Aktionsplans nicht teil"

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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STEUERREFORM - Wikipedia DE: LINK ¤ STEUERREFORM

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