The BEPS Action Plan identifies 15 specific actions to address gaps and mismatches in the existing international tax standards, including measures to prevent abuse of tax treaties.Read more
The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.Read more
The BEPS Project sets out 15 actions, many of which cannot be tackled without amending bilateral tax treaties. As per the OECD/G20 mandate, the ad hoc Group that will complete the work under Action 15 has been established, with over 90 countries participating.Read more
Eliminating treaty shopping
The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project provides governments with solutions for closing the gaps in existing international rules, that currently allow corporate profits to “disappear” or be artificially shifted to low/no tax environments, where little or no economic activity takes place.