OECD’s ACTION PLAN ON BASE EROSION AND PROFIT SHIFTING (YOU WILL BE FORWARDED TO THE WEBSITE OF THE OECD, WHICH WILL OPEN IN A NEW WINDOW);

 

BACKGROUND BRIEF - INCLUSIVE FRAMEWORK FOR BEPS IMPLEMENTATION (MARCH 2016) (YOU WILL BE FORWARDED TO THE WEBSITE OF THE OECD, WHICH WILL OPEN IN A NEW WINDOW);

 

2015 BEPS Deliverables, which were published on October 5, 2015:

 

·        Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report; 

·        Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report;

·        Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report;

·        Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report;

·        Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report;

·        Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report;

·        Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report;

·        Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports;

·        Measuring and Monitoring BEPS, Action 11 - 2015 Final Report;

·        Mandatory Disclosure Rules, Action 12 - 2015 Final Report;

·        Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report;

·        Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report;

·        Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report.

 

OECD/G20 Base Erosion and Profit Shifting Project - Explanatory Statement 2015 Final Reports as issued by the OECD (In English, Spanish, French or German);

 

Previous documents:

 

ACTION 1

Address the tax challenges of the digital economy

 

 

 

 

 

 

 

ACTION 5

Counter harmful tax practices more effectively, taking into account transparency and substance

 

 

 

 

 

 

ACTION 6

Prevent treaty abuse

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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