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Home » Treasury knowledge base » Transfer Pricing » OECD Base Erosion and Profit Shifting Documentation

OECD Base Erosion and Profit Shifting Documentation

The OECD has published Base Erosion and Profit Shifting documentation for each of the BEPS actions. The below documents are taken from the website of the OECD (http://www.oecd.org/tax/beps/) and are redistributed here for convenience only.

OECD G20 Base Erosion and Profit Shifting Project - Executive Summaries
Download Summaries
Action 1 - Addressing the Tax Challenges of the Digital Economy
Download Action 1
Action 2 - 2015 - Neutralising the Effects of Hybrid Mismatch Arrangements
Download Action 2 - 2015
Action 2 - 2017 - Neutralising the Effects of Branch Mismatch Arrangements
Download Action 2 - 2017
Action 3 - Designing Effective Controlled Foreign Company Rules
Download Action 3
Action 4 - 2015 - Limiting Base Erosion Involving Interest Deductions And Other Financial Payments
Download Action 4 - 2015
Action 4 - 2016 - Limiting Base Erosion Involving Interest Deductions And Other Financial Payments
Download Action 4 - 2016
Action 5 - Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
Download Action 5
Action 6 - Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
Download Action 6
Action 7 - Preventing the Artificial Avoidance of Permanent Establishment Status
Download Action 7
Action 8-10 - Aligning Transfer Pricing Outcomes with Value Creation
Download Actions 8-10
Action 11 - Measuring and Monitoring BEPS
Download Action 11
Action 12 - Mandatory Disclosure Rules
Download Action 12
Action 13 - Transfer Pricing Documentation and Country-by-Country Reporting
Download Action 13
Action 13 - Transfer Pricing Documentation and Country-by-Country Reporting
Download Action 13 Guidance
Action 14 - Making Dispute Resolution Mechanisms More Effective
Download Action 14
Action 15 - Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
Download Action 15

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