Article
BEPS Actions Implementation Matrices
BEPS Actions Implementation Matrices give details of progress on adoption of the BEPS Actions and expected timing of implementation.
BEPS Actions implementation by country
BEPS implementation by Action
- Action 1 - Digital economy
- Action 2 - Hybrids
- Action 3 - Controlled Foreign Companies
- Action 4 - Interest deductions
- Action 5 - Harmful tax practices
- Action 6 - Prevent treaty abuse
- Action 7 - Permanent establishment status
- Actions 8-10 - Transfer pricing
- Action 12 - Disclosure of aggressive tax planning
- Action 13 - Transfer pricing documentation
- Action 13 - Country by country reporting
- Action 14 - Dispute resolution
- Action 15 - Multilateral Instrument
