INTERNATIONAL TAX PLAZA - The OECD has published the 2015 Deliverables of its BEPS Project

(October 5, 2015)

The OECD has just published the 2015 Deliverables from its BEPS Project. These Deliverables will be presented to the Minister of Finance during the G20 meeting which will take place later this week in Lima, Peru.

Below we will provide you with links to the 2015 Deliverables that the OECD has just published.

OECD/G20 Base Erosion and Profit Shifting Project - Explanatory Statement 2015 Final Reports as issued by the OECD (In English, Spanish, French or German);

· Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report;

· Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report;

· Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report;

· Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report;

· Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report;

· Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report;

· Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report;

· Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports;

· Measuring and Monitoring BEPS, Action 11 - 2015 Final Report;

· Mandatory Disclosure Rules, Action 12 - 2015 Final Report;

· Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report;

· Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report;

· Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report.

Are you looking for BEPS documents that were published earlier? Then have a look at our BEPS LIBRARY, where you can find BEPS Documents in a well-organized manner.

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