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OECD - Base Erosion & Profit Shifting

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Chapter 5

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.

Strengthen Controlled Foreign Company (CFC) Rules

Develop recommendations regarding the design of controlled foreign company rules. This work will be co - ordinated with other work as necessary.



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