Latest Documents


  • 22-August-2016

    English

    OECD releases discussion draft on branch mismatch structures under Action 2 of the BEPS Action Plan

    Interested parties are invited to provide comments on a discussion draft which deals with branch mismatch structures under Action 2 (Neutralising the Effects of Hybrid Mismatch Arrangements) of the BEPS Action Plan.

  • 28-July-2016

    English

    OECD releases discussion draft on approaches to address BEPS involving interest in the banking and insurance sectors

    Interested parties are invited to provide comments on a discussion draft which deals approaches to address BEPS involving interest in the banking and insurance sectors under Action 4 (Interest deductions and other financial payments) of the BEPS Action Plan.

  • 4-July-2016

    English

    BEPS Actions

    Developed in the context of the OECD/G20 BEPS Project, the 15 BEPS actions equip governments with domestic and international instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created. Under the inclusive framework, over 100 countries and jurisdictions are now collaborating to implement the BEPS measures and tackle BEPS.

  • 12-May-2015

    English

    Public Consultation: Strengthening CFC Rules

    A public consultation on BEPS Action 3 (Strengthening CFC Rules) will be held in Paris at the OECD Conference Centre on 12 May 2015.

  • 11-May-2015

    English

    Public Consultation: Mandatory Disclosure Rules

    A public consultation on BEPS Action 12 (Mandatory Disclosure Rules) will be held in Paris at the OECD Conference Centre on 11 May 2015.

  • 5-May-2015

    English

    Public comments received on discussion draft on Action 3 (Strengthening CFC Rules) of the BEPS Action Plan

    On 3 April 2015, interested parties were invited to comment on the discussion draft on Action 3 (Strengthening CFC Rules) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.

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  • 4-May-2015

    English

    Public comments received on discussion draft on Action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan

    On 31 March 2015, interested parties were invited to comment on the discussion draft on Action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.

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  • 3-April-2015

    English

  • 31-March-2015

    English

  • 17-February-2015

    English

    Public Consultation: Interest Deductions and other financial payments

    A public consultation on BEPS Action Item 4 (Interest deductions and other financial payments) was held in Paris at the OECD Conference Centre on 17 February 2015.

    Related Documents
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