22-March-2018
English
Developed in the context of the OECD/G20 BEPS Project, the 15 BEPS actions equip governments with domestic and international instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created. Under the inclusive framework, over 100 countries and jurisdictions are now collaborating to implement the BEPS measures and tackle BEPS.
27-July-2017
English
Today, the OECD released a report on Neutralising the Effects of Branch Mismatch Arrangements (BEPS Action 2). This new report sets out recommendations for changes to domestic law that would bring the treatment of these branch mismatch structures into line with outcomes described in the 2015 Report.
27-July-2017
English
22-December-2016
English
Today, the OECD released an updated version of the BEPS Action 4 Report (Limiting Base Erosion Involving Interest Deductions and Other Financial Payments), which includes further guidance on two areas: the design and operation of the group ratio rule, and approaches to deal with risks posed by the banking and insurance sectors.
22-December-2016
English
23-September-2016
English
The OECD publishes the comments received on the discussion draft on branch mismatch structures under Action 2 of the BEPS Action Plan.
15-September-2016
English
The OECD publishes comments received on the discussion draft on approaches to address BEPS involving interest in the banking and insurance sectors under Action 4.
25-August-2016
English, PDF, 3,229kb
The OECD published comments received on the discussion draft on elements of the design and operation of the group ratio rule.
25-August-2016
English
OECD publishes comments received on the discussion draft on the elements of the design and operation of the group ratio rule under Action 4.
22-August-2016
English
Interested parties are invited to provide comments on a discussion draft which deals with branch mismatch structures under Action 2 (Neutralising the Effects of Hybrid Mismatch Arrangements) of the BEPS Action Plan.