Insights

BEPS Action 1

Address the tax challenges of the digital economy

Insights

BEPS Action 2

Neutralize the effects of hybrid mismatch arrangements

Insights

BEPS Action 3

Strengthen controlled foreign company (CFC) rules

Insights

BEPS Action 4

Limit base erosion via interest deductions and other financial payments

Insights

BEPS Action 5

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

Insights

BEPS Action 6

Prevent treaty abuse

Insights

BEPS Action 7

Prevent the artificial avoidance of PE status

Perspectives

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

Timetable

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
1 October 2014

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

OECD / G20 BEPS Project: Calendar for planned stakeholders’ input
1 October 2014

Dbriefs Bytes
26 September 2014

 

More BEPS general information

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.

Editor

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 www.deloitte.com/about 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 video, 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 video.

Contact us

For general enquiry and comments on BEPS Central, please send an email to dbriefsAP@deloitte.com.

Contact us

Contact us via our online form

People

Steve Towers

Asia Pacific International Tax Leader

Events

Dbriefs Bytes

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! 

Events

Dbriefs微播

Dbriefs微播每周解读影响亚太区的国际税收发展新动向。这视频将于每周二上午播出。

Events

Dbriefs Conversations

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

Careers

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.