Launched in July 2013, the BEPS Project is based on the OECD's 15-point Action Plan 4 

of a multilateral convention to streamline the implementation of the BEPS Action Plan (Action 15). In line with the commitment of all OECD members and G20 countries, an overall package taking into account the holistic nature of the OECD/G20 BEPS Project will be delivered by the end of 2015.

In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. The September 2014 Report on Action Plan 13 (the ‘September 2014 Report’) of the OECD1/G20 BEPS action plan on Transfer Pricing documentation proposed a 3-tier documentation consisting of Master-file, Local-file and Country-by-Country (CbyC) Report. This report has substituted Chapter V of the 2010 OECD … OECD Secretary-General Angel Gurría said that the Action Plan "marks a turning point in the history of international tax co-operation. It will allow countries to draw up the coordinated, comprehensive and transparent standards they need to prevent BEPS. Harmful tax practices under the G20/OECD BEPS Action Plan The Action Plan on Base Erosion and Profit Shifting (Action Plan) intends to “revamp” the work on harmful tax practices that has been undertaken by the Organisation for Economic Co-operation and Development (OECD) since the late 1990s. shifting (BEPS), requiring bold moves by policy makers to restore confidence in the system and ensure that profits are taxed where economic activities take place and value is created. Following the release of the report Addressing Base Erosion and Profit Shifting in February 2013, OECD and G20 countries adopted a 15-point Action Plan to address The OECD/G20 Inclusive Framework on BEPS has a global membership, including about 70% of non-OECD and non-G20 countries from all geographic regions.

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Report (2015), at 3. The Base Erosion and Profit Shifting (BEPS) Action Plan adopted by the OECD and G20 countries in 2013 recognised that enhancing transparency for tax  The OECD/G20 Base Erosion and Profit Shifting (BEPS) Action Plan BEPS project. It will also analyse the way BEPS could be implemented in an EU context . 20 Feb 2020 In a new report for G20 ministers, the OECD has provided an update on its work The plan reiterates the OECD's commitment to delivering a plan to achieve of VAT on online trade, following the 2015 BEPS Action 1 Shifting (BEPS) Action Plan is set to add yet more BEPS is the term used by the OECD The G20 has set the OECD a tight timeline to finalise the Action Plan. 9 Jul 2019 The fight against tax evasion and avoidance has been a major success story of the OECD and G20, leading to the implementation of global tax  13 Jan 2021 public comments from 20 groups responding to a planned 2020 review of Action 14 of the OECD/G20 base erosion profit shifting (BEPS) plan  The OECD has initiated work with G20 countries to develop the new single The Action Plan aimed at addressing BEPS sets forth an ambitious agenda to  3 Mar 2016 On 5 October 2015 the OECD/G20 presented 15 action plans (Action Plans) of the Base Erosion and Profit Shifting project (BEPS Project).

The international tax system has failed to keep up with two simultaneous The OECD G20 Base Erosion and Profit Shifting Project (or BEPS Project) is an OECD / G20 project to set up an international framework to combat tax avoidance by multinational enterprises ("MNEs") using base erosion and profit shifting tools. The project, led by the OECD's Committee on Fiscal Affairs, began in 2013 with OECD and G20 countries, in a The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting.

OECD/G20 IF on BEPS on the Two Pillar Approach Statement to address tax challenges arising from the digitalization of economy – January 31, 2020 -It is an updated Programme of Work (“POW”) of Inclusive Framework (“IF”) setting out the timeline for the work on Pillar One and the remaining technical challenges to be addressed.

The members of the OECD/G20 Inclusive Framework on BEPS will work towards a consensus-based solution by 2020. Building on the 2015 BEPS Action 1 Report, the Interim Report includes an in-depth analysis of the changes to business models and value creation arising from digitalisation, and identifies characteristics that are frequently observed in certain highly digitalised business models. The OECD’s BEPS Action Plan is a welcome and long overdue step forward. The OECD – and also the G20 and the G8 – has clearly acknowledged that base erosion is a serious problem that threatens the integrity of the Corporate Income Tax, and damages governments, individual taxpayers and some businesses.

In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for 

This plan was endorsed by The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation. At the request of the G20, the OECD published its Action Plan on Base Erosion and Profit Shifting(BEPS Action Plan, OECD, 2013) in July 2013. The BEPS Action Plan includes 15 actions to address BEPS in a comprehensive manner and sets deadlines to implement these actions. 2. In their engagement with the OECD BEPS Action Plan, countries in the Americas fall on a spectrum that runs from full commitment to non-engagement. Countries that are both G20 and OECD members — like Canada and Mexico — are on the way to implementing the OECD BEPS minimum standards.

The initial BEPS Action Plan approved by the OECD/G20 project in 2013 specifically contemplated making CbC information available only to “all relevant governments.” G20-OECD BEPS Action Plan: Taking the pulse in the Americas region.
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OECD/G20 IF on BEPS on the Two Pillar Approach Statement to address tax challenges arising from the digitalization of economy – January 31, 2020 -It is an updated Programme of Work (“POW”) of Inclusive Framework (“IF”) setting out the timeline for the work on Pillar One and the remaining technical challenges to be addressed.

This plan was endorsed by The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation. At the request of the G20, the OECD published its Action Plan on Base Erosion and Profit Shifting(BEPS Action Plan, OECD, 2013) in July 2013. The BEPS Action Plan includes 15 actions to address BEPS in a comprehensive manner and sets deadlines to implement these actions.
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2 Dec 2015 Some concluding thoughts on the G20/OECD BEPS process “The BEPS Action Plan was drafted over a very short period of time as the public 

The project is intended to prevent multinationals from shifting profits from higher- to lower-tax jurisdictions. The members of the OECD/G20 Inclusive Framework on BEPS will work towards a consensus-based solution by 2020. Building on the 2015 BEPS Action 1 Report, the Interim Report includes an in-depth analysis of the changes to business models and value creation arising from digitalisation, and identifies characteristics that are frequently observed in certain highly digitalised business models. G20, the OECD prepared a report on the impact of BEPS on low-income countries, releasing it as recently as August 2014.