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.
European tax survey 2015: Transparency, simplification and collaboration
The 2015 Deloitte European Tax Survey was conducted in Autumn 2015, and closed just before the release of the OECD/G20's final Base Erosion & Profit Shifting (BEPS) package (Deloitte commentary & analysis | OECD website). International tax reform is gathering pace, leaving tax professionals under increasing pressure to understand and comply with additional new requirements, including the need to report more information on their activities and tax profile by country.
In order to help evaluate the impact of these developments and other trends, and the potential effect on the tax department of today, as viewed by tax professionals across Europe, Deloitte has undertaken its third annual European Tax Survey, which received more than 800 responses.
The 2015 European Tax Survey revealed:
- Impact of a changing landscape
- Key success factors for tax professionals
- Most favourable locations
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.
Global Tax Reset: the changing world of tax
The confluence of the G20/OECD’s efforts, combined with the changing perspective on taxation, increased sharing of information between tax authorities in different countries, and the pressure on governments to collect additional tax revenues, are culminating in sweeping changes to laws and treaties. This is triggering a complete Global Tax Reset for businesses with worldwide operations.
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.