BEPS Action 1

Address the tax challenges of the digital economy


BEPS Action 2

Neutralize the effects of hybrid mismatch arrangements


BEPS Action 3

Strengthen controlled foreign company (CFC) rules


BEPS Action 4

Limit base erosion via interest deductions and other financial payments


BEPS Action 5

Counter harmful tax practices more effectively, taking into account transparency and substance


BEPS Action 6

Prevent treaty abuse


BEPS Action 7

Prevent the artificial avoidance of PE status


BEPS Central

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


Here's a depiction of the deadlines that the OECD has set for itself.

September 2014
September 2015
December 2015

- 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
tax planning

- 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
Continuously updated

Source vs. Residence Taxation

In this section, we include documents and comments in regard to Source vs. Residence Taxation, which is a topic not covered by any of the BEPS Actions (but which is a very important "background" issue).

Dbriefs Bytes
19 September 2014

For information on this topic, click here.


Please note that BEPS Central is edited by Steve Towers.

Disclaimer note

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.

Please note that the comments made in BEPS Central, to some extent, are based on material obtained from sources outside Deloitte.

This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the ″Deloitte network″) is, by means of this communication, rendering professional advice or services.

No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication.

Contact us

For general enquiry and comments on BEPS Central, please send an email to

Contact us

Contact us via our online form


Steve Towers

Asia Pacific International Tax Leader


Dbriefs Bytes Central

Dbriefs Bytes brings you a weekly summary of the significant international tax developments impacting Asia Pacific. This video is broadcast every Friday afternoon. Stay tuned! 


Dbriefs微播Bytes Central



Dbriefs Conversations

Dbriefs Conversations brings you discussions between Deloitte experts on current tax and business issues


Life at Deloitte

People make Deloitte one of the best places to work. What’s great about the people? That’s an easy answer. They are exceptional. Each person is unique and valued for that, among the best and brightest in the business, and takes pride in his or her achievements and the success of others.