Further developments in the BEPS project
A number of further publications have been released this quarter as part of the Organisation for Economic Co-Operation and Development’s (OECD’s) Base Erosion and Profit Shifting (BEPS) project. These include:
- The 8 June 2015 publication by the OECD of a package of measures relating to “country- by-country reporting” (relevant to Action 13 of the BEPS project). This package includes model domestic legislation and international agreements to implement country-by-country reporting of the profits earned, and tax paid, by multinational enterprises The documents can be found here.
- The 4 June 2015 publication by the OECD of a discussion paper for draft revisions to transfer pricing guidelines on “hard-to-value” intangibles (relevant to Action 8 of the BEPS project). The paper can be found here.
- The 22 May 2015 publication by the OECD of a revised discussion paper on preventing tax treaty abuse (relevant to Action 6 of the BEPS project). The paper can be found here.
- The 15 May 2015 publication by the OECD of a revised discussion paper on the prevention of artificial avoidance of permanent establishments (relevant to Action 7 of the BEPS project). The paper can be found here.
