Bibliothèque BEPS

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.


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