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
Ireland Government’s Budget statement
14 October 2014
Comments received on public discussion draft BEPS Action 11
7 October 2014
David Gauke's speech to the Securities Industry Conference
5 October 2014
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
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.
BEPS: UN questionnaire
3 October 2014
26 September 2014
Source vs. Residence Taxation
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