Latest Documents


  • 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.

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  • 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.

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  • 18-December-2014

    English

    Release of a discussion draft on Action 4 (Interest deductions and other financial payments)

    Public comments are invited on a discussion draft which deals with action 4 (Interest deductions and other financial payments) of the BEPS Action Plan

  • 5-novembre-2014

    Français

    Neutraliser les effets des dispositifs hybrides

    Ce livrable fournit des recommandations en vue de l’adoption, au niveau national, de règles destinées à neutraliser les effets des dispositifs hybrides ainsi que des propositions de modifications à apporter au Modèle de convention fiscale de l’OCDE pour combattre ces mécanismes. Une fois transposées dans la législation nationale, les recommandations énoncées dans la Partie 1 du livrable permettront de neutraliser les effets des

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