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The OECD Action Plan on BEPS originates from statements by G20 leaders at the group’s meeting of 18–19 June 2012 in Mexico City. Additionally, a joint statement by the UK, Germany and France, issued on 5 November 2012, urged G20 leaders to support the OECD BEPS initiative. While individuals and domestic businesses in many countries BEPS OECD/G20 Base Erosion and Profit Shifting Project Measuring and Monitoring BEPS Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This report is an output of Action 11. Action to fight corporate tax avoidance has been deemed necessary in the OECD forum has and received further impetus through the G20/OECD Base e rosion and p rofit shifting action plan (known as BEPS). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes.

2013: the G20/OECD5 BEPS Action Plan was presented at the G20 Finance Ministers’ meeting in Moscow and endorsed by the G20 leaders in September 2013. 15 key areas to be addressed were identified. Action to fight corporate tax avoidance has been deemed necessary in the OECD forum and has received further impetus through the G20/OECD Base erosion and profit shifting action plan (known as BEPS). The 2015 BEPS action plan has 15 actions, covering elements used in corporate tax-avoidance practices and aggressive tax-planning schemes. The implementation of the BEPS action plan was designed OECD Action plan . At the request of the G20, the OECD developed an Action Plan to tackle BEPS in a comprehensive manner.

tems around the world, which is one of the purposes of the BEPS Action Plan.

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OECD 2015 Final Report on Action Plan 1 (AP-1 Report) (page 12) does not recommend any of the above options at this stage. AP-1 Report observes that the implementation of the recommendations of the other Action Plans will substantially address the BEPS issues exacerbated by the digital economy at the level of both the market jurisdiction Pillar One – Unified Approach. Summary. Pillar One intends to address certain perceived base … OECD/G20 Base Erosion and Profit Shifting Project Limiting Base Erosion Involving Interest Deductions and Other Financial Payments Addressing base erosion and profit shifting is a key priority of governments around the globe.

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Action 8 of the OECD/G20 Base Erosion and Profit Shifting ( BEPS ) Action Plan to develop an approac h to hard -to -value intangibles and proposes to revise the existing guidance Section D.3 of the Guidance on Transfer Pricing Aspects of Intangibles i.e. Chapter VI of OECD Transfer Pricing Guidelines . The Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD 2013) identified 15 actions to address BEPS in a comprehensive manner.

OECD/G20 Base Erosion and Profit Shifting Project. Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Beyond securing revenues by realigning taxation with economic activities and value oecd/g20 beps action plan – overview 1 issue action output deadline 1 digital economy address challenges report 9/14 2 hybrids/arbitrage neutralise domestic law/model 9/14 3 cfcs strengthen regimes domestic law 9/15 4 interest deductions limit base erosion domestic law/tpg 9/15 12/15 During a meeting held in November 2013 in St Petersburg, the G20 endorsed an Action Plan on Base Erosion and Profit Shifting (BEPS [1]) prepared by the Organisation for Economic Co-operation and Development OECD – the leading forum on international taxation.In line with addressing corporate tax “avoidance” practices, the 15 action points were to be delivered by end-2015. G20-OECD BEPS Action Plan: Taking the pulse in the Asia Pacific region. On 19 July 2013, the OECD released its Action Plan on Base Erosion and Profit Shifting (BEPS), identifying 15 specific actions that will give governments the domestic and international instruments to prevent corporations from paying little or no taxes.
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This work is published on the OECD iLibrary, which gathers all OECD books, periodicals and statistical databases. Visit www.oecd-ilibrary.orgfor more information. Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS.

The OECD – and also the G20 and the G8 – has clearly acknowledged that base erosion is a serious problem that threatens the integrity of the Corporate Income Tax, and damages governments, individual taxpayers and some businesses. Action 8 of the OECD/G20 Base Erosion and Profit Shifting ( BEPS ) Action Plan to develop an approac h to hard -to -value intangibles and proposes to revise the existing guidance Section D.3 of the Guidance on Transfer Pricing Aspects of Intangibles i.e. Chapter VI of OECD Transfer Pricing Guidelines . The Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD 2013) identified 15 actions to address BEPS in a comprehensive manner.
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Country by Country Report. CFC. 2 Dec 2015 Some concluding thoughts on the G20/OECD BEPS process “The BEPS Action Plan was drafted over a very short period of time as the public 29 Dec 2015 The work to address BEPS is based on the 2013 G20/OECD BEPS Action Plan, which identified fifteen actions generally aimed at putting an 16 Jun 2016 We do not condone activities aimed at base erosion and profit shifting. As a BEPS Associate, Singapore will work with other jurisdictions to help develop We have also worked with the OECD and G20 to ensure that the new 16 Sep 2016 The G20's BEPS initiative was launched in 2012, and readers will be by the G20 and OECD in the BEPS actions and a structured dialogue 17 Feb 2016 The OECD last year released and the G20 endorsed 15 action items targeting base erosion and profit shifting (BEPS).

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Report (2015), at 3. The Base Erosion and Profit Shifting (BEPS) Action Plan adopted by the OECD and G20 countries in 2013 recognised that enhancing transparency for tax The OECD/G20 Base Erosion and Profit Shifting (BEPS) Action Plan BEPS project.