OECD/G20 Base Erosion and Profit Shifting Project

BEPS Project Explanatory Statement
English
ISSN: 
2313-2612 (online)
ISSN: 
2313-2604 (print)
DOI: 
10.1787/23132612
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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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Mark Number Date TitleClick to Access
    26 Aug 2016 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2316341e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/beps-project-explanatory-statement_9789264263437-en
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BEPS Project Explanatory Statement
OECD
Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
    05 Oct 2015 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2315281e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/addressing-the-tax-challenges-of-the-digital-economy-action-1-2015-final-report_9789264241046-en
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Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report
OECD
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 1.
    05 Oct 2015 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2315291e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/neutralising-the-effects-of-hybrid-mismatch-arrangements-action-2-2015-final-report_9789264241138-en
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Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report
OECD
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 2.
    05 Oct 2015 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2315301e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/designing-effective-controlled-foreign-company-rules-action-3-2015-final-report_9789264241152-en
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Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report
OECD
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 3.
    05 Oct 2015 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2315311e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/limiting-base-erosion-involving-interest-deductions-and-other-financial-payments-action-4-2015-final-report_9789264241176-en
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Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report
OECD
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 4.
    05 Oct 2015 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2315321e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/countering-harmful-tax-practices-more-effectively-taking-into-account-transparency-and-substance-action-5-2015-final-report_9789264241190-en
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Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report
OECD
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 5.
    05 Oct 2015 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2315341e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/preventing-the-artificial-avoidance-of-permanent-establishment-status-action-7-2015-final-report_9789264241220-en
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Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report
OECD
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 7.
    05 Oct 2015 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2315351e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/aligning-transfer-pricing-outcomes-with-value-creation-actions-8-10-2015-final-reports_9789264241244-en
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Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
OECD
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for...
    05 Oct 2015 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2315361e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/measuring-and-monitoring-beps-action-11-2015-final-report_9789264241343-en
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Measuring and Monitoring BEPS, Action 11 - 2015 Final Report
OECD
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 11.
    05 Oct 2015 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2315371e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/mandatory-disclosure-rules-action-12-2015-final-report_9789264241442-en
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Mandatory Disclosure Rules, Action 12 - 2015 Final Report
OECD
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 12.
    05 Oct 2015 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2315381e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/transfer-pricing-documentation-and-country-by-country-reporting-action-13-2015-final-report_9789264241480-en
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Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report
OECD
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 13.
    05 Oct 2015 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2315391e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/making-dispute-resolution-mechanisms-more-effective-action-14-2015-final-report_9789264241633-en
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Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report
OECD
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 14.
    05 Oct 2015 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2315401e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/developing-a-multilateral-instrument-to-modify-bilateral-tax-treaties-action-15-2015-final-report_9789264241688-en
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Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report
OECD
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 15.
    05 Oct 2015 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2315331e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstances-action-6-2015-final-report_9789264241695-en
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Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report
OECD
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 6.
    16 Sep 2014 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2314251e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/addressing-the-tax-challenges-of-the-digital-economy_9789264218789-en
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Addressing the Tax Challenges of the Digital Economy
OECD
This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
    16 Sep 2014 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2314261e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/neutralising-the-effects-of-hybrid-mismatch-arrangements_9789264218819-en
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Neutralising the Effects of Hybrid Mismatch Arrangements
OECD
This report, produced by the OECD/G20 Project on Base Erosion and Profit Shifting sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address...
    16 Sep 2014 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2314271e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/countering-harmful-tax-practices-more-effectively-taking-into-account-transparency-and-substance_9789264218970-en
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Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
OECD
This report on preferential tax regimes sets out the progress made to date in the context of the OECD/G20 Base Erosion and Profit Shifting Project.
    16 Sep 2014 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2314281e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstances_9789264219120-en
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Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
OECD
This report from the OECD/G20 Base Erosion and Profit Shifting project examines the issue of preventing the granting of treaty benefits in inappropriate circumstances. It includes proposed changes to the OECD Model Tax convention and summarises...
    16 Sep 2014 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2314291e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/guidance-on-transfer-pricing-aspects-of-intangibles_9789264219212-en
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Guidance on Transfer Pricing Aspects of Intangibles
OECD
This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles.
    16 Sep 2014 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2314301e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/guidance-on-transfer-pricing-documentation-and-country-by-country-reporting_9789264219236-en
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Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
OECD
This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity.
    16 Sep 2014 Click to Access: 
    http://oecd.metastore.ingenta.com/content/2314311e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/developing-a-multilateral-instrument-to-modify-bilateral-tax-treaties_9789264219250-en
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Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
OECD
Produced by the OECD/G20 Base Erosion and Profit Shifting Project, this report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties.
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