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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.
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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.
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Developing countries' perspective on the OECD/G20 BEPS project Senior tax officials from more than 100 jurisdictions and international organisations recently met in Paris during the 18th Annual Tax Treaty Meeting to discuss solutions to unintended double non-taxation caused by base erosion and profit shifting (BEPS). Participants discussed the content of the BEPS Action Plan released in July 2013 and ways through which developing countries can engage and provide input. |
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