15 Action points to curb Base Erosion and Profit Shifting

By | June 14, 2016

Base Erosion and Profit Shifting

The following are the fifteen action plans envisaged to curb the base erosion and shifting of profits from one tax jurisdiction to others

Action 1: Addressing the Tax Challenges of the Digital Economy (EN)

Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements (EN)

Action 3: Designing Effective Controlled Foreign Company Rules (EN / FR)

Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments (EN / FR / DEU)

Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance (EN / FR)

Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (EN / ES)

Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status (EN / FR / ES)

Actions 8-10: Aligning Transfer Pricing Outcomes with Value Creation (EN / FR / ES)

Action 11: Measuring and Monitoring BEPS (EN)

Action 12: Mandatory Disclosure Rules (EN / FR)

Action 13: Guidance on Transfer Pricing Documentation and Country-by-Country Reporting (EN / FR)

Action 14: Making Dispute Resolution Mechanisms More Effective (EN / FR / ES)

Action 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (EN / FR)


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