OECD/G20 Base Erosion and Profit Shifting Project

2313-2612 (online)
2313-2604 (print)
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Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. A key focus of this work is to eliminate double non-taxation. However in doing so, new rules should not result in double taxation, unwarranted compliance burdens or restrictions to legitimate cross-border activity.

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Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance

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16 Sep 2014
9789264218970 (PDF) ;9789264218857(print)

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Preferential regimes continue to be a key pressure area in international taxation. The OECD’s 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency. This is an interim report that sets out the progress made to date.

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Table of Contents

Executive summary
Chapter 1. Introduction and background
Chapter 2. Overview of the OECD’s work on harmful tax practices
Chapter 3. Framework under the 1998 Report for determining whether a regime is a harmful preferential regime
Chapter 4. Revamp of the work on harmful tax practices
Chapter 5. Review of member and associate country regimes
Chapter 6. Next steps
Annex A. Spontaneous information exchange on rulings related to preferential regimes-flow chart

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