Mark | Date Date | Title Title | |||
---|---|---|---|---|---|
16 Sept 2014 |
Addressing the Tax Challenges of the Digital Economy
This book presents an analysis of the challenges the spread of the digital economy poses for international taxation. |
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05 Oct 2015 |
Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report
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. |
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05 Oct 2015 |
Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
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... |
||||
26 Aug 2016 |
BEPS Project Explanatory Statement
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. |
||||
16 Sept 2014 |
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
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. |
||||
05 Oct 2015 |
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report
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. |
||||
18 Oct 2021 |
Country-by-Country Reporting – Compilation of 2021 Peer Review Reports
Under the Action 13 Minimum Standard of the OECD/G20 BEPS Project, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes... |
||||
04 Oct 2022 |
Country-by-Country Reporting – Compilation of 2022 Peer Review Reports
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the... |
||||
25 Sept 2023 |
Country-by-Country Reporting – Compilation of 2023 Peer Review Reports
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the... |
||||
23 May 2018 |
Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 1)
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the... |
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03 Sept 2019 |
Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 2)
The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore... |
||||
17 Oct 2020 |
Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 3)
The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore... |
||||
05 Oct 2015 |
Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report
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. |
||||
16 Sept 2014 |
Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
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. |
||||
05 Oct 2015 |
Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report
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. |
||||
16 Sept 2014 |
Guidance on Transfer Pricing Aspects of Intangibles
This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. |
||||
16 Sept 2014 |
Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
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 Oct 2017 |
Harmful Tax Practices - 2017 Progress Report on Preferential Regimes
This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified. |
||||
29 Jan 2019 |
Harmful Tax Practices - 2018 Progress Report on Preferential Regimes
BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify... |
||||
04 Dec 2017 |
Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings
This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard. |
OECD/G20 Base Erosion and Profit Shifting Project
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. In 2016, the OECD and G20 established an Inclusive Framework on BEPS to allow interested countries and jurisdictions to work with OECD and G20 members to develop standards on BEPS related issues and reviewing and monitoring the implementation of the whole BEPS Package. Over 100 countries and jurisdictions have joined the Inclusive Framework.
- ISSN: 23132612 (online)
- https://doi.org/10.1787/23132612
1 - 20 of 217 results
Addressing the Tax Challenges of the Digital Economy
OECD
16 Sept 2014
This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
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.
Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
OECD
05 Oct 2015
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...
BEPS Project Explanatory Statement
OECD
26 Aug 2016
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.
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
OECD
16 Sept 2014
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.
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report
OECD
05 Oct 2015
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.
Under the Action 13 Minimum Standard of the OECD/G20 BEPS Project, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes...
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the...
Country-by-Country Reporting – Compilation of 2023 Peer Review Reports
OECD
25 Sept 2023
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the...
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the...
The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore...
The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore...
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.
Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
OECD
16 Sept 2014
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.
Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report
OECD
05 Oct 2015
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.
Guidance on Transfer Pricing Aspects of Intangibles
OECD
16 Sept 2014
This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles.
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.
Harmful Tax Practices - 2017 Progress Report on Preferential Regimes
OECD
16 Oct 2017
This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified.
Harmful Tax Practices - 2018 Progress Report on Preferential Regimes
OECD
29 Jan 2019
BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify...
Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings
OECD
04 Dec 2017
This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard.