Action Plan on Base Erosion and Profit Shifting

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19 July 2013
9789264202719 (PDF) ;9789264202702(print)

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Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions.  The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.

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Table of Contents

Acronyms and abbreviations
Chapter 1. Introduction
Chapter 2. Background
Chapter 3. Action Plan

-A. Actions
--(i) Establishing international coherence of corporate income taxation
--(ii) Restoring the full effects and benefits of international standards
--(iii) Ensuring transparency while promoting increased certainty and
--(iv) From agreed policies to tax rules: the need for a swift implementation of the measures
-B. Timing
-C. Methodology
--(i) An inclusive and effective process: launching the OECD/G20 BEPS Project and involving developing countries
--(ii) Efficient process
--(iii) Consulting with business and civil society
Annex A. Overview of the actions and timelines

-Table A.1 Summary of the BEPS Action Plan by action
-Table A.2 Summary of the BEPS Action Plan by timeline

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