INTERNATIONAL TAX PLAZA - OECD releases first BEPS recommendations to G20 for international approach to combat tax avoidance by multinationals

Details: Published: 16 September 2014

(September 16, 2014)

The OECD has just released the first 7 deliverables of the BEPS Action Plan. These deliverables will be discussed during the press conference of September 16, 2014 (starting at 14.00 CET), which can be viewed live via http://video.oecd.org/. And for later on in the afternoon of September 16, 2014 the OECD has planned a Live BEPS Webcast (16.00 - 17.00 CET) on the subject. The following deliverables were released by the OECD:

Addressing the Tax Challenges of the Digital Economy;
Neutralising the Effects of Hybrid Mismatch Arrangements;
Countering Harmful Tax Practices More Effictively, Taking into Account Transparency and Substance;
Preventing the Granting of Treaty Benefits in Inappropriate Circumstances;
Guidance on Transfer Pricing Aspects of Intangibles;
Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; and
Developing a Multilateral Instrument to Modify Bilateral Tax Treaties;

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