OECD - Base Erosion & Profit Shifting

Chapter 2

OECD and G20 BEPS Action Plan: Changes to the International Tax System

  • The (BEPS) Project, an ambitious plan undertaken jointly by the OECD and G20 to overhaul the global international tax system, culminated with a huge report of recommendations that, if adopted, could have a significant impact on cross-border trade.

Overview of the 15 Action Plans

  • On 5 October 2015, the OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project. @2014-2024 All rights reserved
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