Latest Documents


  • 11-February-2015

    English

    Public comments received on discussion draft on Action 4 (Interest Deductions and Other Financial Payments) of the BEPS Action Plan

    On 18 December 2014, interested parties were invited to comment on the discussion draft on Action 4 (Interest Deductions and other Financial Payments) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.

  • 10-February-2015

    English, PDF, 250kb

    OECD Secretary-General Report to G20 Finance Ministers (Istanbul, February 2015)

    This report consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project; (B) Tax transparency through information exchange; and (C) Tax and Development. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

  • 10-février-2015

    Français

  • 10-February-2015

    English

    Public comments received on the discussion draft on the use of profit splits in the context of global value chains (BEPS Action 10)

    On 16 December 2014, the OECD invited comments from interested parties on a discussion draft on the use of profit splits in the context of global value chains. This work relates to Action 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received.

  • 10-February-2015

    English

    Public comments received on discussion draft on Actions 8, 9 and 10 : revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures) of the BEPS Action Plan

    On 19 December 2014, interested parties were invited to comment on the discussion draft on Actions 8, 9 and 10: revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.

  • 6-février-2015

    Français

    Les premières étapes pour la mise en œuvre du projet OCDE/G20 contre les pratiques d’évasion fiscale des entreprises multinationales ont été franchies

    L’OCDE présentera les avancées du projet mené conjointement par l’OCDE et le G20 pour lutter contre les pratiques d’érosion de la base d’imposition et de transfert de bénéfices (BEPS) de la part des entreprises multinationales lors de la réunion des ministres des Finances du G20, qui se tiendra les 9 et 10 février à Istanbul, en Turquie.

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  • 23-January-2015

    English

    Public Consultation: Make dispute resolution mechanisms more effective

    A public consultation on BEPS Action 14 (Make dispute resolution mechanisms more effective) is scheduled to be held in Paris at the OECD Conference Centre on 23 January 2015.

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  • 22-January-2015

    English

    BEPS Public Consultation: Prevent treaty abuse

    A public consultation on follow-up work on BEPS Action 6 (Prevent treaty abuse) is scheduled to be held in Paris at the OECD Conference Centre on 22 January 2015.

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  • 21-January-2015

    English

    BEPS Public Consultation: Prevent the Artificial Avoidance of PE Status

    A public consultation on BEPS Action 7 (Prevent the Artificial Avoidance of PE Status) is scheduled to be held in Paris at the OECD Conference Centre on 21 January 2015.

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  • 19-janvier-2015

    Français

    Publication des commentaires reçus sur le Projet de rapport sur les modifications relatives aux services intra-groupe à faible valeur ajoutée proposées au chapitre VII des Principes de l'OCDE applicables en matière de prix de transfert (Action 10)

    Le 3 novembre 2014, l’OCDE a invité les parties intéressées à commenter le Projet de rapport sur les modifications relatives aux services intra-groupe à faible valeur ajoutée proposées au chapitre VII des Principes de l'OCDE applicables en matière de prix de transfert dans le cadre de l’action 10 du Plan d’action concernant l’érosion de la base d’imposition et le transfert de bénéfices (BEPS).

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