Base erosion and profit shifting

BEPS 2015 Final Reports


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

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





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

Action 14: Making Dispute Resolution Mechanisms More Effective (EN / FR / ES / KOR)

Arrow Action 15

Action 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (EN / FR / ES)



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


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



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.