OECD Releases First Set of BEPS Deliverables

Tax Alert 17 September 2014

On Tuesday, September 16, 2014 the OECD released seven deliverables in response to its Base Erosion and Profit Shifting (BEPS) Action Plan of July, 2013.

The deliverables, which are available on the OECD website, address the following actions:

  • Action 1: Addressing the Tax Challenges of the Digital Economy
  • Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements
  • Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
  • Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
  • Action 7: Guidance on Transfer Pricing Aspects of Intangibles
  • Action 13: Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
  • Action 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties

You can find our individual tax alerts with more detailed information on the abovementioned deliverables by clicking on the links included on the left side of this page


Deloitte hosted a special edition Dbrief at 20:00 on Wednesday 17 September on the recent BEPS releases, which covered the OECD documents in greater detail. Robert Stack, Deputy Assistant Secretary (International Tax Affairs), U.S. Department of the Treasury was the guest speaker. 

Other Dbriefs on BEPS will be held in the coming weeks. Please also view the full range of Dbriefs available in Asia Pacific, EMEA and the United States.

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