The OECD will publish the final reports for its base erosion and profit shifting (BEPS) project on 5 October 2015, with entries for 13 final reports appearing in the OECD’s online library with that publication date. Summaries have been added for 11 of the reports (i.e. for all except the two reports relating to BEPS actions 14 and 15).
The 2015 final reports and links to the online publications and summaries are as follows:
Action 1: Addressing the tax challenges of the digital economy (www.bit.ly/1QFoQyi);
Action 2: Neutralising the effects of hybrid mismatch arrangements (www.bit.ly/1OXoLF0);
Action 3: Designing effective controlled foreign company rules (www.bit.ly/1QFpls1);
Action 4: Limiting base erosion involving interest deductions and other financial payments (www.bit.ly/1FfiUdZ);
Action 5: Countering harmful tax practices more effectively, taking into account transparency and substance (www.bit.ly/1NCuBhO);
Action 6: Preventing the granting of treaty benefits in inappropriate circumstances (www.bit.ly/1OvGsNW);
Action 7: Preventing the artificial avoidance of permanent establishment status (www.bit.ly/1Qh9dMw);
Actions 8–10: Aligning transfer pricing outcomes with value creation (www.bit.ly/1Qh9mjg);
Action 13: Transfer pricing documentation and country-by-country reporting (www.bit.ly/1OvHcCJ);
Action 14: Making dispute resolution mechanisms more effective (www.bit.ly/1KpyoMT);
Action 15: Developing a multilateral Instrument to modify bilateral tax treaties (www.bit.ly/1FMvBbd).
The reports, which range from just 28 pages long to 407 pages, total over 1,600 pages and the OECD will deliver the package on 8 October 2015 to the G20 finance ministers for approval at their meeting in Lima, Peru, before being submitted for final approval to the G20 leaders at the meeting in Antalya, Turkey, which is taking place on 15–16 November.
The OECD will publish the final reports for its base erosion and profit shifting (BEPS) project on 5 October 2015, with entries for 13 final reports appearing in the OECD’s online library with that publication date. Summaries have been added for 11 of the reports (i.e. for all except the two reports relating to BEPS actions 14 and 15).
The 2015 final reports and links to the online publications and summaries are as follows:
Action 1: Addressing the tax challenges of the digital economy (www.bit.ly/1QFoQyi);
Action 2: Neutralising the effects of hybrid mismatch arrangements (www.bit.ly/1OXoLF0);
Action 3: Designing effective controlled foreign company rules (www.bit.ly/1QFpls1);
Action 4: Limiting base erosion involving interest deductions and other financial payments (www.bit.ly/1FfiUdZ);
Action 5: Countering harmful tax practices more effectively, taking into account transparency and substance (www.bit.ly/1NCuBhO);
Action 6: Preventing the granting of treaty benefits in inappropriate circumstances (www.bit.ly/1OvGsNW);
Action 7: Preventing the artificial avoidance of permanent establishment status (www.bit.ly/1Qh9dMw);
Actions 8–10: Aligning transfer pricing outcomes with value creation (www.bit.ly/1Qh9mjg);
Action 13: Transfer pricing documentation and country-by-country reporting (www.bit.ly/1OvHcCJ);
Action 14: Making dispute resolution mechanisms more effective (www.bit.ly/1KpyoMT);
Action 15: Developing a multilateral Instrument to modify bilateral tax treaties (www.bit.ly/1FMvBbd).
The reports, which range from just 28 pages long to 407 pages, total over 1,600 pages and the OECD will deliver the package on 8 October 2015 to the G20 finance ministers for approval at their meeting in Lima, Peru, before being submitted for final approval to the G20 leaders at the meeting in Antalya, Turkey, which is taking place on 15–16 November.
