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OECD BEPS Material

There follows some of the material released by the Centre for Tax Policy and Administration of the Organization for Economic Cooperation and Development (OECD) in connection with its Base Erosion and Profit Shifting (BEPS) project.

Last update: October 5, 2015.


September 16, 2014 Addressing the Tax Challenges of the Digital Economy [Action 1]

September 16, 2014 Neutralising the Effects of Hybrid Mismatch Arrangements [Action 2]

September 16, 2014 Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance [Action 5]

September 16, 2014 Preventing the Granting of Treaty Benefits in Inappropriate Circumstances [Action 6]

September 16, 2014 Guidance on Transfer Pricing Aspects of Intangibles [Action 8]

September 16, 2014 Guidance on Transfer Pricing Documentation and Country-by-Country Reporting [Action 13]

September 16, 2014 Developing a Multilateral Instrument to Modify Bilateral Tax Treaties [Action 15]

Implementation Plans

June 8, 2015 Country-by-Country Reporting Implementation Package [Action 13]

Discussion Drafts

June 4, 2015 Hard-to-Value Intangibles [Action 8]

May 22, 2015 Prevent Treaty Abuse [Revised] [Action 6]

May 15, 2015 Preventing the Artificial Avoidance of PE Status [Revised] [Action 7]

April 29, 2015 Revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution Arrangements (CCAs) [Action 8]

April 16, 2015 Improving the Analysis of BEPS [Action 11]

April 3, 2015 Strengthening CFC Rules [Action 3]

March 31, 2015 Mandatory Disclosure Rules [Action 12]

December 19, 2014 Discussion Draft on Revisions to Chapter I of the Transfer Pricing Guidelines (Including Risk, Recharacterisation, and Special Measures [Actions 8, 9 and 10]

December 18, 2014 Interest Deductions and Other Financial Payments [Action 4]

December 18, 2014 Make Dispute Resolution Mechanisms More Effective [Action 14]

December 16, 2014 Discussion Draft on the Transfer Pricing Aspects of Cross-Border Commodity Transactions [Action 10]

December 16, 2014 Discussion Draft on the Use of Profit Splits in the Context of Global Value Chains [Action 10]

November 21, 2014 Follow Up Work: Prevent Treaty Abuse [Action 6]

November 3, 2014 Proposed Modifications to Chapter VII of the Transfer Pricing Guidelines Relating to Low Value-Adding Intra-Group Services [Action 10]

October 31, 2014 Preventing the Artificial Avoidance of PE Status [Action 7]

Action Plan

2013 Action Plan on Base Erosion and Profit Shifting, including the 15 specified actions under the plan.


  OECD BEPS webpage

  OECD webpage on the September 16, 2014 Reports with links to other material as well, including the OECD press conference and webinar.

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