BEPS Actions Reports

 

Base Erosion and Profit Shifting [read]

 

Developed in the context of the OECD/G20 BEPS Project, the 15 actions set out below 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.

 

ACTION 1 –

Digital Economy

ACTION 2 –

Hybrids

ACTION 3 –

CFC Rules

ACTION 4 –

Interest Deductions

ACTION 5 –

Harmful Tax Practices; 

(minimum standard)

ACTION 6 –

Treaty Abuse;

(minimum standard)

ACTION 7 –

Permanent Establishment Status

ACTION 8 – 10

Transfer Pricing - Intangible Assets

ACTION 8 – 10

Transfer Pricing – Risks & Capital

ACTION 8 – 10

Transfer Pricing – High Risk Transactions

ACTION 11 –

BEPS Data Analysis

ACTION 12 –

Disclosure of Aggressive Tax Planning

ACTION 13 –

Transfer Pricing Documentation;

(minimum standard)

ACTION 14 –

Dispute Resolution;

(minimum standard)

ACTION 15 –

Multilateral Instrument