Base Erosion and Profit Shifting

The Global Tax Reset & BEPS (Base Erosion & Profit Shifting)

There is a global tax reset underway. Initiatives like the OECD/G20 Base Erosion and Profit Shifting (BEPS) project will fundamentally change the global tax landscape. Already, tax has become a significant strategic business issue. These pages will help businesses navigate this new environment.


BEPS Actions

There are 15 BEPS Actions that are currently being considered and worked on by the OECD. For each of the Actions, there are factors to consider such as the timing, impact and potential impact on policy. The OECD/G20 has set a number of deadlines to conclude on the BEPS Actions.


Dbriefs Webcasts

Dbriefs Webcasts feature our professionals discussing critical issues that affect your business. The information contained in our Dbriefs webcasts is for general purposes only and should not be construed, as legal, accounting or tax advice provided by Deloitte Touche Tohmatsu Limited to the reader. 


Transfer Pricing

The rising volume and variety of intercompany transactions and transfer pricing regulations, accompanied by increased enforcement activities worldwide have made transfer pricing a leading risk management issue for global businesses. 


Final BEPS action plans released

Deloitte perspective on the final reports and explanatory statement published by the OECD on 5 October 2015.

Kristine Jarve