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.
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.