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OECD - Base Erosion & Profit Shifting

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Chapter 9

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.

Prevent the Artificial Avoidance of Permanent Establishment Status

Develop changes to the definition of PE to prevent the artificial avoidance of the artificial PE status in relation to BEPS, including through the use of commissionaire avoidance of PE arrangements and the specific activity exemptions. Work on these issues will also status address related profit attribution issues.



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