Articles, briefings and discussion papers
Base Erosion and Profit Shifting
The OECD’s Base Erosion and Profit Shifting actions are well underway with proposals and consultations on all actions. Change is coming. These pages will help businesses navigate what is happening, key deadlines and issues they might want to consider.
BEPS Action 7: Preventing the artificial avoidance of Permanent Establishment ("PE") status
Following the release by the OECD in May 2015 of a revised Discussion Draft, this short document sets out the background to Action 7, a summary of the proposed changes to the model tax treaty, the next steps and actions that should be considered by businesses and how Deloitte can help.
A global tax reset: the changing world of tax
Tax has become a significant strategic business issue. It can impact an organization’s competitiveness but can also impact an organization’s brand and its broader approach to corporate social responsibility. As such, it needs to be managed strategically. A global tax reset: the changing world of tax discusses the global landscape, BEPS and unilateral action by countries and increased international tax audits, and the resulting global tax reset.
Major changes: International tax reform and transparency
A briefing paper from Deloitte UK discusses two major tax issues affecting businesses today: international tax reform (OECD's Base Erosion and Profit Shifting (BEPS) project) and corporate transparency about their tax affairs.
Tune into the Topic: Global debates on Responsible Tax, Anti-avoidance, and BEPS
Discussion and perspective on current tax topics and BEPS from Deloitte partners from Belgium, Canada, the United States, the UK, and France.