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OECD action plan on base erosion and profit shifting
The OECD has published its promised Action Plan on addressing Base Erosion and Profit Shifting (BEPS), after presenting the plan to the G20 Finance Ministers’ meeting in Moscow on 19 July 2013. The Action Plan sets out 15 areas for further work, including a summary of the key considerations to be addressed and the timetable for the work in each area.
For further information on OECD’s action plan please refer to our tax alert.