BEPS Action 5

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

Description of this action in OECD's Action Plan (July 2013)

Revamp the work on harmful tax practices with a priority on improving transparency, including compulsory spontaneous exchange on rulings related to preferential regimes, and on requiring substantial activity for any preferential regime. It will take a holistic approach to evaluate preferential tax regimes in the BEPS context. It will engage with non-OECD members on the basis of the existing framework and consider revisions or additions to the existing framework.

Expected output and deadline for this action in OECD's Action Plan (July 2013)

Expected output 1: Finalize review of member country regimes
Deadline: September 2014

Expected output 2: Strategy to expand participation to non-OECD members
Deadline: September 2015

Expected output 3: Revision of existing criteria
Deadline: December 2015

Related material

European Commission: Action 5 - Press Release
18 February 2015

OECD: BEPS Action 5: Agreement on Modified Nexus Approach for IP Regimes
12 February 2015

OECD: BEPS Action 5: Explanatory paper
12 February 2015

Belgium state aid investigation – EC press release
3 February 2015

Belgium state aid investigation – Commissioner statement
3 February 2015

Belgium state aid investigation – Deloitte Belgium Tax Newsflash
3 February 2015

Luxembourg  ministry  of  Finance  position  paper on  tax  transparency  and  rulings
10 December 2014

Netherlands and Starbucks: European Commission's preliminary opinion
14 November 2014

Netherlands and Starbucks: the response of the Netherlands government
14 November 2014

Joint statement of UK / Germany agreement
12 November 2014

Netherlands report on tax rules
6 November 2014

Deloitte Ireland Tax Alert: Finance Bill 2014: Impact on multinational corporations
23 October 2014

Deloitte Ireland Tax Alert: Budget announcement on double Irish structure
14 October 2014

Ireland Government’s Budget statement
14 October 2014

Dbriefs Bytes
10 October 2014

EU: Amazon ruling - European Commission's letter to the Luxembourg government
7 October 2014

David Gauke's speech to the Securities Industry Conference
5 October 2014

EU documents: Apple (Ireland) and Fiat (Luxembourg)
Apple - English 
Fiat - French
3 October 2014

Deloitte U.S. Tax Alert: OECD Releases the BEPS Project 2014 Deliverables
19 September 2014

Dbriefs Bytes
19 September 2014

OECD: 2014 Deliverables: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
16 September 2014

OECD: 2014 Deliverables
- Executive Summaries
- Frequently Asked Questions
- Explanatory Statement
16 September 2014


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