Bibliothèque BEPS
Officially launched in early 2013, the Base Erosion and Profit Shifting (BEPS) initiative has led to the release of numerous documents by the OECD. This page presents a compendium of the OECD key reports on the BEPS initiative.
Guidance
- OECD: Dealing Effectively with the Challenges of Transfer Pricing (January 2012)
- OECD: Addressing Base Erosion and Profit Shifting (February 12, 2013)
- OECD Public consultation: Draft Handbook on Transfer Pricing Risk Assessment (April 30, 2013)
- OECD Declaration on Base Erosion and Profit Shifting (May 29-30, 2013)
- OECD Action Plan on Base Erosion and Profit Shifting (July 19, 2013)
OECD BEPS Webcasts
- BEPS Webcast 8 (October 5, 2015)
- BEPS Webcast 7 (June 8, 2015)
- BEPS Webcast 6 (February 12, 2015)
- BEPS Webcast 5 (December 15, 2014)
- BEPS Webcast 4 (September 16, 2014)
- BEPS Webcast 3 (May 26, 2014)
- Webcast 2: Update on BEPS Project (April 2, 2014)
- Webcast 1: Update on 2014 Deliverables (January 23, 2014)
BEPS Action 1: Address the tax challenges of the digital economy
- OECD International VAT/GST Guidelines (November 5-6, 2015)
- Action 1: Addressing the Tax Challenges of the Digital Economy (October 5, 2015)
- OECD Discussion Drafts for Public Discussion. International VAT/GST Guidelines. Guidelines on Place of Taxation for Business-to-Consumer Supplies of Services and Intangibles. Provisions on Supporting the Guidelines in Practice (December 18, 2014 – February 20, 2015)
- OECD: Addressing the Tax Challenges of the Digital Economy (September 16, 2014)
- OECD International VAT/GST Guidelines
BEPS Action 2: Neutralise the effects of hybrid mismatch arrangements
- Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements (October 5, 2015)
- OECD: Neutralising the Effects of Hybrid Mismatch Arrangements (September 16, 2014)
BEPS Action 3: Strengthen CFC rules
- Action 3: Designing Effective Controlled Foreign Company Rules (October 5, 2015)
- OECD Public Discussion Draft. BEPS Action 3: Strengthening CFC Rules (April 3, 2015 – May 1, 2015)
BEPS Action 4: Limit base erosion via interest deductions and other financial payments
- Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments (October 5, 2015)
- OECD Public Discussion Draft. BEPS Action 4: Interest Deductions and Other Financial Payments (18 December 2014 – 6 February 2015)
BEPS Action 5: Counter harmful tax practices more effectively, taking into account transparency and substance
- Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance (October 5, 2015)
- OECD/G20 Base Erosion and Profit Shifting Project, BEPS Action 5: Agreement on Modified Nexus Approach for IP Regimes
- Explanatory paper Agreement on Modified Nexus Approach for IP Regimes
- OECD: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance(September 16, 2014)
BEPS Action 6: Prevent treaty abuse
- Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (October 5, 2015)
- OECD Revised Discussion Draft. BEPS ACTION 6: Prevent Treaty Abuse (22 May 2015 – 17 June 2015)
- OECD: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (September 16, 2014)
- OECD Public Discussion Draft. BEPS Action 6: Preventing the granting of treaty benefits in inappropriate circumstances (March 14, 2014 – April 9, 2014)
- OECD Public Discussion Draft. Follow up work on BEPS Action 6: preventing treaty abuse (November 21, 2014 to January 9, 2015)
BEPS Action 7: Prevent the artificial avoidance of PE status
- Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status (October 5, 2015)
- OECD Revised discussion draft. BEPS ACTION 7: Preventing the Artificial Avoidance of PE Status (15 May 2015 – 12 June 2015)
- OECD Public Discussion Draft. BEPS Action 7: Preventing the Artificial Avoidance of PE Status (31 October 2014 – 9 January 2015)
BEPS Actions 8, 9 and 10: Assure that transfer pricing outcomes are in line with value creation
- Actions 8-10: Guidance on Transfer Pricing Aspects of Intangibles (October 5, 2015)
- OECD Public Discussion Draft. BEPS Action 8: Hard-to-Value-Intangibles (June 4, 2015 – June 18, 2015)
- OECD Public Discussion Draft. BEPS Action 8: Revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution Arrangements (CCAs) (29 April 2015 – 29 May 2015)
- OECD Public Discussion Draft. BEPS Action 10: Discussion Draft on the Use of Profit Splits in the Context of Global Value Chains (December 16, 2014 – February 6, 2015)
- OECD Public Discussion Draft. BEPS Action 10: Discussion Draft on the Transfer Pricing Aspects of Cross-Border Commodity Transactions (16 December 2014 – 6 February 2015)
- OECD Public Discussion Draft. BEPS Actions 8, 9 and 10: Discussion Draft on Revisions to Chapter I of the Transfer Pricing Guidelines (Including Risk, Recharacterisation, and Special Measures) (December 1, 2014 – February 6, 2015)
- OECD Public Discussion Draft. BEPS Action 10: Proposed Modifications to Chapter VII of the Transfer Pricing Guidelines Relating to Low Value-Adding Intra-Group Services (3 November 2014 – 14 January 2015)
- OECD Guidance on Transfer Pricing Aspects of Intangibles (September 16, 2014)
- OECD Public Consultation. Revised Discussion Draft on Transfer Pricing Aspects of Intangibles (July 30, 2013)
- OECD Discussion Draft. Revision of the Special Considerations For Intangibles in Chapter VI of the OECD Transfer Pricing Guidelines and Related Provisions (6 June 2012 – 14 September 2012)
- Transfer Pricing and Intangibles: Scope of the OECD Project (January 25, 2011)
BEPS Action 11: Establish methodologies to collect and analyse data on BEPS and the actions to address it
- Action 11: Measuring and Monitoring BEPS (October 5, 2015)
- OECD Public Discussion Draft. BEPS Action 11: Improving the Analysis of BEPS (April 16, 2015 – May 8, 2015)
- OECD Request for input. BEPS Action 11: Establish methodologies to collect and analyse data on BEPS and the actions to address it (4 August 2014 – 19 September 2014)
BEPS Action 12: Require taxpayers to disclose their aggressive tax planning arrangements
- Action 12: Mandatory Disclosure Rules (October 5, 2015)
- OECD Public Discussion Draft. BEPS Action 12: Mandatory Disclosure Rules (March 31, 2015 – April 30, 2015)
BEPS Action 13: Re-examine transfer pricing documentation
- Action 13: Guidance on Transfer Pricing Documentation and Country-by-Country Reporting (October 5, 2015)
- OECD BEPS Action 13: Country-by-Country Reporting Implementation Package (June 8, 2015)
- OECD BEPS Action 13: Guidance on the Implementation of Transfer Pricing Documentation and Country-by-Country Reporting (February 6, 2015)
- OECD Guidance on Transfer Pricing Documentation and Country-by-Country Reporting (September 16, 2014)
- OECD Public consultation on transfer pricing documentation and country-by-country reporting (May 9, 2014)
- OECD Discussion draft on transfer pricing documentation and CbC reporting (January 30, 2014)
- OECD Memorandum on transfer pricing documentation and country by country reporting (October 3, 2013)
- OECD White paper on transfer pricing documentation (July 30, 2013)
BEPS Action 14: Make dispute resolution mechanisms more effective
- Action 14: Making Dispute Resolution Mechanisms More Effective (October 5, 2015)
- OECD Public Discussion Draft. BEPS Action 14: Make Dispute Resolution Mechanisms More Effective (18 December 2014 – 16 January 2015)
- OECD Roadmap for developing country participation in the new global standard for the automatic exchange of information between jurisdictions (September 22, 2014)
BEPS Action 15: Develop a multilateral instrument
- Action 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (October 5, 2015)
- OECD: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (September 16, 2014)
Other relevant reports
- OECD / G20 Development Working Group on the impact of BEPS in Low Income Countries (Part I) (July 2014)
- OECD Report on the Impact of Base Erosion and Profit Shifting in Low Income Countries (Part 2) (August 13, 2014)
- OECD/UN Second Workshop on “Tax Base Protection for Developing Countries” (September 23, 2014)
- OECD/UN Workshop on “Tax Base Protection for Developing Countries” (June 4, 2014)
- OECD: Bringing International Tax Rules into the 21st century (May 6-7, 2014)
- International efforts to combat tax avoidance got a boost today as OECD broadens dialogue with global partners(March 28, 2014)
- OECD 2010 Report on the Attribution of Profits to Permanent Establishments (July 22, 2010)