BEPS 2015 Final Reports

Final BEPS package for reform of the international tax system to tackle tax avoidance

(Re)WATCH THE WEBCASTS

Press conference with Pascal Saint-Amans, Director, OECD Centre for Tax Policy and Administration (CTPA).

Technical presentation with senior members of the OECD's CTPA.

KEY MATERIAL

READ THE REPORTS

	Explanatory Statement 2015 (EN / FR / ES / DEU)
‌‌	Action 1: Addressing the Tax Challenges of the Digital Economy (EN / FR)
‌	Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements (EN / FR / DEU)
	Action 3: Designing Effective Controlled Foreign Company Rules (EN / FR / ES)
	Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments (EN / FR / DEU / KOR)
‌	Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance (EN / FR / ES / DEU)
‌	Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (EN / ES)
	Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status (EN / FR / ES)
‌	Actions 8-10: Aligning Transfer Pricing Outcomes with Value Creation (EN / FR / ES)
	Action 11: Measuring and Monitoring BEPS (EN)
	Action 12: Mandatory Disclosure Rules (EN / FR / ES / KOR)
‌	Action 13: Guidance on Transfer Pricing Documentation and Country-by-Country Reporting (EN / FR / ES / DEU)
	Action 14: Making Dispute Resolution Mechanisms More Effective (EN / FR / ES / KOR)
‌	Action 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (EN / FR / ES)

VIDEOS

Examples of how the OECD/G20 BEPS Project will revise international tax rules:

Neutralising Hybrids Mismatch Arrangements
Improving Transparency with Country-by-Country Reporting
Eliminating Treaty Shopping
Collecting VAT in the Digital Age

TECHNICAL PRESENTATION

Senior members from the OECD's Centre for Tax Policy and Administration discussed on Monday 5 October in a webcast the details of the final set of reports, as well as the planned next steps.

Download the presentation

FURTHER INFORMATION

Base Erosion and Profit Shifting (BEPS) refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity, resulting in little or no overall corporate tax being paid.

Find out more about the OECD/G20 BEPS Project
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Aggressive tax planning