Centre for Tax Policy and Administration

BEPS Reports

 

Image: BEPS 2014 Deliverables 7 Reports

Publication date: 16/09/14

2014 Deliverables

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. This is the first set of reports and recommendations which address seven of the actions in the BEPS Action Plan. 

   

 ‌BEPS Action Plan cover English
Publication date:19/07/13
Pages: 48

Action Plan on Base Erosion and Profit Shifting

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.

The report is also available in FrenchGerman (preliminary version), Spanish and Portuguese. Other languages will be available soon.

   
BEPS Report Book Cover Thumbnail English
Publication date:12/02/13
Pages: 88

Addressing Base Erosion and Profit Shifting

This report presents the studies and data available regarding the existence and magnitude of BEPS and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create.

The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.

The report is also available in French, Japanese, Portuguese, Russian and Spanish.

 

>> Go to the BEPS home page

 

 

 

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