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.


OECD BEPS Webcasts

BEPS Action 1: Address the tax challenges of the digital economy

BEPS Action 2: Neutralise the effects of hybrid mismatch arrangements

BEPS Action 3: Strengthen CFC rules

BEPS Action 4: Limit base erosion via interest deductions and other financial payments

BEPS Action 5: Counter harmful tax practices more effectively, taking into account transparency and substance

BEPS Action 6: Prevent treaty abuse

BEPS Action 7: Prevent the artificial avoidance of PE status

BEPS Actions 8, 9 and 10: Assure that transfer pricing outcomes are in line with value creation

BEPS Action 11: Establish methodologies to collect and analyse data on BEPS and the actions to address it

BEPS Action 12: Require taxpayers to disclose their aggressive tax planning arrangements

BEPS Action 13: Re-examine transfer pricing documentation

BEPS Action 14: Make dispute resolution mechanisms more effective

BEPS Action 15: Develop a multilateral instrument

Other relevant reports