BEPS Action 8
Assure that transfer pricing outcomes are in line with value creation: intangibles
BEPS Action 9
Assure that transfer pricing outcomes are in line with value creation: risk and capital
BEPS Action 10
Assure that transfer pricing outcomes are in line with value creation: other high-risk transactions
BEPS Action 11
Establish methodologies to collect and analyze data on BEPS and the actions to address it
BEPS Action 5
Counter harmful tax practices more effectively, taking into account transparency and substance
Welcome to BEPS Central, your one-stop shop for information on the BEPS Project. Here you can find all the official documents on the BEPS Project, as well as related Deloitte comments
OECD: Action 1 - Public comments on VAT
24 February 2015
European Commission: Action 5 - Press Release
18 February 2015
Aloe Vera case
11 February 2015
Here's a depiction of the deadlines that the OECD has set for itself.
- Digital economy
- Hybrid mismatches
- Harmful tax practices – phase 1
- Treaty abuse
- Intangibles – phase 1
- Transfer pricing documentation
- Multilateral instrument – phase 1
- CFC rules
- Permanent establishment
- Interest deductions – phase 1
- Harmful tax practices – phase 2
- Intangibles – phase 2
- Risks and capital
- Other high-risk transactions
- Disclosure of aggressive
- Dispute resolution
- Data collection and analysis measuring BEPS
- Interest deductions – phase 2
- Harmful tax practices – phase 3
- Multilateral instrument – phase 2
OECD / G20 BEPS Project: Calendar for planned stakeholders’ input
In this section, you will find the documents and comments related to each of the 15 BEPS Actions. Simply click on the relevant action below.
- Action 1: Address the tax challenges of the digital economy
- Action 2: Neutralize the effects of hybrid mismatch arrangements
- Action 3: Strengthen controlled foreign company (CFC) rules
- Action 4: Limit base erosion via interest deductions and other financial payments
- Action 5: Counter harmful tax practices more effectively, taking into account transparency and substance
- Action 6: Prevent treaty abuse
- Action 7: Prevent the artificial avoidance of PE status
- Action 8: Transfer Pricing: Intangibles
- Action 9: Transfer Pricing: Risk and capital
- Action 10: Transfer Pricing: Other high-risk transactions
- Action 11: Establish methodologies to collect and analyze data on BEPS and the actions to address it
- Action 12: Require taxpayers to disclose their aggressive tax planning arrangements
- Action 13: Re-examine transfer pricing documentation
- Action 14: Make dispute resolution mechanisms more effective
- Action 15: Develop a multilateral instrument
BEPS General Information
In this section, we have materials and comments related to the BEPS Project as a whole.
OECD Webcast: Update on BEPS Project
12 February 2015
Source vs. Residence Taxation
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