OECD Base Erosion and Profit Shifting (BEPS) Project

This project is aimed at reforming gaps in international taxation rules that promote base erosion and profit shifting, and to ensure that profits are taxed where value is created. The BEPS Package contains 15 action plans, containing recommendations on how to tackle BEPS strategies.

See the Explanatory Statement http://www.oecd.org/ctp/beps-explanatory-statement-2015.pdf

See more about the OECD's efforts in tackling tax avoidance and evasion https://www.oecd.org/tax/beps/

OECD BEPS Action Plans

Action plan 1: Addressing the Tax Challenges of the Digital Economy

Action Plan 2: Neutralising the Effects of Hybrid Mismatch Arrangements

Action Plan 3: Designing Effective Controlled Foreign Company (CFC) Rules

Action Plan 4: Limiting Base Erosion Involving Interest Deductions and other Financial Payments

Action plan 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance

Action Plan 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances

Action Plan 7: Preventing the Artificial Avoidance of Permanent Establishment Status

Action Plan 8-10: Aligning Transfer Pricing Outcomes with Value Creation

Action Plan 11: Measuring and Monitoring BEPS

Action Plan 12: Mandatory Disclosure Rules

Action plan 13: Transfer Pricing Documentation and Country-by-Country Reporting

Action Plan 14: Making Dispute Resolution Mechanisms more Effective

Action 15: Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Articles

  1. Avi-Yonah, Reuven S. and Xu, Haiyan, Evaluating BEPS (January 15, 2016). U of Michigan Public Law Research Paper No. 493. Available at SSRN:https://ssrn.com/abstract=2716125 or http://dx.doi.org/10.2139/ssrn.2716125

  2. A. Christians; L. van Apeldoorn, "International - The OECD Inclusive Framework" Bulletin for International Taxation 2018 (Volume 72), No 4/5 .

  3. Brauner, Yariv, "What the BEPS", 16 Fla. Tax Rev. 55 (2014), available at http://scholarship.law.ufl.edu/facultypub/642

  4. Brauner, Yariv, "Treaties in the Aftermath of BEPS" (2016) 41 Brook J. INT'L L. 973 <https://brooklynworks.brooklaw.edu/cgi/viewcontent.cgireferer=https://www.google.com/&httpsredir=1&article=1468&context=bjil>

  5. Reuven S. Avi-Yonah and Haiyan Xu, Evaluating BEPS: A Reconsideration of the Benefits Principle and Proposal for UN Oversight (2016) Volume 6 Havard Business Review http://www.hblr.org/wp-content/uploads/2017/01/1.-Evaluating-BEPS.pdf

  6. Bird, Richard M., "Global Taxes and International Taxation: Mirage and Reality" (Part 1) (2016) 27 J. INT'L TAX'N 50 <https://ssrn.com/abstract=2587842>

  7. Bird, Richard M., "Global Taxes and International Taxation: Mirage and Reality" (Part 2) (2017) 28 J. INT'L TAX'N 50

  8. Burgers, Irene and Mosquera Valderrama, Irma Johanna, Corporate Taxation and BEPS: A Fair Slice for Developing Countries? (August 28, 2017). Erasmus Law Review, Vol. 10, No. 1, 2017. Available at SSRN: https://ssrn.com/abstract=3026299

  9. Christians, Allison and Diniz Magalhaes, Tarcisio, "A New Global Tax Deal for the Digital Age" (2019) 67:4 Canadian Tax Journal https://ssrn.com/abstract=3510271

  10. Cui Wei, "The Digital Services Tax on the Verge of Implementation" (2019) 67:4 Canadian Tax Journal https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3510270&dgcid=ejournal_htmlemail_tax:law:international:comparative:tax:ejournal_abstractlink

  11. Harpaz, Assaf " The OECD Unified Approach: Nexus, Scope, and Coexisting With DSTs" (2019) 67:4 Canadian Tax Journal https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3514862&dgcid=ejournal_htmlemail_tax:law:international:comparative:tax:ejournal_abstractlink

  12. Hines, James R., Jr. "How Serious a Problem is Base Erosion and Profit Shifting?" Canadian Tax J. 62, no. 2 (2014): 443-53 https://repository.law.umich.edu/cgi/viewcontent.cgi?article=2378&context=articles

  13. Michael Lennard, Base Erosion and Profit Shifting and Developing Country Tax Administrations (2016) 44 Intertax Issue 10, 740-745 https://www.kluwerlawonline.com/abstract.php?area=Journals&id=TAXI2016063

  14. Christians, Allison and Shay, Stephen E., Assessing BEPS: Origins, Standards, and Responses (June 15, 2017). General Report, in 102A Cahiers de Droit Fiscal International: Assessing BEPS: Origins, Standards, and Responses 17 (Int’l Fiscal Ass’n 2017). Available at SSRN: https://ssrn.com/abstract=2997548

  15. F.M. Horner, Do We Need an International Tax Organization?, Tax Notes Intl. (2001).

  16. Richard S. Collier and Joseph L. Andrus, Transfer Pricing and the Arm’s Length Principle after BEPS (Oxford University Press, 2017)

  17. Tax Sovereignty in the BEPS Era (2017) Kluwer Law International, Sergio André Rocha, Allison Christians eds.

  18. Allison Christians, BEPS and the New International Tax Order, 2016 BYU L. Rev. 1603 (2017).Available at: https://digitalcommons.law.byu.edu/lawreview/vol2016/iss6/4

  19. Arthur Cockfield, Tax Wars: The Battle Over Taxing Global Digital Commerce, (2018) Tax Notes International

  20. Jefferson Vanderwolk, A Look Ahead: A Multinational Prescription for Global Tax Policy, (2018) Tax Notes International

  21. Marcus LivioGomes, 'Literature review:Tax Sovereignty in the BEPS Era, Sergio Andre Rocha & Allison Christians (editors)'(2018)46Intertax, Issue 2, pp. 167–169

  22. Mindy Herzfeld, News Analysis: The OECD Consults on a New Tax World Order, (2018) Tax Notes International

  23. Mindy Herzfeld, News Analysis: BEPS Implementation, TCJA Responses Top 2019 Agenda, (2018) Tax Notes International

  24. Gregory Pun, Base Erosion and Profit Shifting: How Corporations Use Transfer Pricing to Avoid Taxation, 40 B.C. Int'l & Comp. L. Rev. 287 (2017), http://lawdigitalcommons.bc.edu/iclr/vol40/iss2/5

  25. Tyler H. Lippert, PhD, JD, OECD Base Erosion & Profit Shifting: Action Item 6, 37 Nw. J. Int'l L. & Bus. 539 (2017). http://scholarlycommons.law.northwestern.edu/njilb/vol37/iss3/6

  26. Laurens van Apeldoorn (2018) BEPS, tax sovereignty and global justice, Critical Review of International Social and Political Philosophy, 21:4, 478-499, DOI: 10.1080/13698230.2016.1220149

  27. Li, Jinyan and Bao, Jin and Li, Huaning (Christina), "Value Creation: A Constant Principle in a Changing World of International Taxation" (2019) 67:4 Canadian Tax Journal 1107-1134 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3510268&dgcid=ejournal_htmlemail_tax:law:international:comparative:tax:ejournal_abstractlink

  28. Spencer, David, BEPS and the Allocation of Taxing Rights" (Part 1) (2017) 28 INT'L TAX'N 36 <https://taxexecutive.org/beps-and-allocation-of-taxing-rights/>

  29. Spencer, David, BEPS and the Allocation of Taxing Rights" (Part 2) (2017) 28 INT'L TAX'N 46 <https://taxexecutive.org/beps-and-allocation-of-taxing-rights/>

  30. Spencer, David, BEPS and the Allocation of Taxing Rights" (Part 3) (2017) 28 INT'L TAX'N 46 <https://taxexecutive.org/beps-and-allocation-of-taxing-rights/>

  31. Yariv Brauner, BEPS: An Interim Evaluation (2014) World Tax Journal 10-39 https://www.ibfd.org/sites/ibfd.org/files/content/pdf/WTJ-Free-Article-March-2015-Newsletter.pdf

OECD Webcast Series

Press Conference for the Launch of the Final Set of BEPS Reports https://youtu.be/dVRVfIz9c64

Technical Presentation of details of the final set of BEPS Reports https://youtu.be/AFtUOMVmovk

Update on BEPS Project (2015) https://youtu.be/FlU7XsH7728

Update on 2015 Deliverables https://youtu.be/QH1hNu4C72Q

Update on 2014 Deliverables https://youtu.be/wPM58en9Llk

Update on BEPS Project (2014) https://youtu.be/MBTvB2JHmmM

Update on BEPS Project (2014) https://youtu.be/0TMSMErUYYI

OECD Tax Talks

OECD Tax Talks 11 https://perma.cc/RN43-3XVY

OECD Tax Talks 10 https://perma.cc/PW5J-GAWP

OECD Tax Talks 9 https://perma.cc/FSA4-Y8BD

OECD Tax Talks 8 https://perma.cc/PR29-E7RR

OECD Tax Talks 7 https://perma.cc/WY27-HGBM

OECD Tax Talks 6 https://perma.cc/Q35T-DSN3

OECD Tax Talks 5 https://perma.cc/NT39-K74B

OECD Tax Talks 4 https://perma.cc/EQM3-PF2Z

OECD Tax Talks 3 https://perma.cc/3N9A-5Y47

OECD Tax Talks 2 https://perma.cc/RF8R-NQ2G

OECD Tax Talks 1 https://perma.cc/9MXE-9S3Z

Other Resources

OECD (2019), Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, www.oecd.org/tax/beps/programme-of-work-to-develop-aconsensus-solution-to-the-tax-challenges-arising-from-the-digitalisation-of-the-economy.htm

Corporate Tax Statistics Database (2019) https://www.oecd.org/tax/beps/corporate-tax-statistics-database.htm

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