{"id":21103,"date":"2016-12-01T13:58:00","date_gmt":"2016-12-01T12:58:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=21103"},"modified":"2024-07-25T15:16:07","modified_gmt":"2024-07-25T13:16:07","slug":"blickpunkt-beps-14","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-beps-14\/","title":{"rendered":"Blickpunkt BEPS"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

In der aktuellen Ausgabe konzentrieren wir uns auf den Diskussionsentwurf zur Neutralisierung der Effekte hybrider Gestaltungen mit Betriebsst\u00e4tten (Aktionspunkt 2). Weiter wird darin auf die \u00f6ffentliche Konsultation der OECD bez\u00fcglich der Zurechnung von Gewinnen zu Betriebsst\u00e4tten (Aktionspunkt 7) und bez\u00fcglich der Anwendung der Profit-Split-Methode (Aktionspunkte 8\u201310) eingegangen.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":14,"display_name":"Markus Huber","first_name":"Markus F.","last_name":"Huber","description":"

Dr. iur., Partner Tax,
\nMeyerlustenberger Lachenal Rechtsanw\u00e4lte
\nZ\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/Huber_Markus_F-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/markus-f-huber\/"},{"ID":15,"display_name":"Sita Mahawattage","first_name":"Sita","last_name":"Mahawattage","description":"

M.A. HSG in Internationale Beziehungen und Governance,
\ndipl. Steuerexpertin,
\nDirector International Tax Services,
\nEY Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/Mahawattage_Sita-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/sita-mahawattage\/"},{"ID":16,"display_name":"Fabian Berr","first_name":"Fabian","last_name":"Berr","description":"

Diplom-Volkswirt, Senior Manager
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Master of Law, Major in International Law, Consultant, International Tax Services, EY Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/07\/anouk_puymann-219x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/anouk-puymann\/"}],"related_sht_promodule":["Steuer Revue → Diverses<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-beps-14\/shtpdf\/","language":"de"},"sht_proarticle_category":[20],"sht_proarticle_tag":[],"class_list":["post-21103","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-diverses"],"acf":{"authors":[14,15,16,2644]},"shp_steuerportal_must_use":{"translations":[{"id":21103,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-beps-14\/","title":{"rendered":"Blickpunkt BEPS"},"language":"de"}]},"yoast_head":"\nBlickpunkt BEPS • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-beps-14\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Blickpunkt BEPS • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"In der aktuellen Ausgabe konzentrieren wir uns auf den Diskussionsentwurf zur Neutralisierung der Effekte hybrider Gestaltungen mit Betriebsst\u00e4tten (Aktionspunkt 2). 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