OECD BEPS LIBRARY DEVELOPING AN ACTION PLAN FOR BEPS

In response to growing concerns about risks to tax revenues, tax sovereignty and tax fairness across international jurisdictions, the OECD issued an Action Plan in July 2013, along with subsequent reports, to address the topic of Base Erosion and Profit Shifting (BEPS).

The Action Plan encompasses 15 action Items that cover the digital economy, treaty abuse, transfer pricing documentation and more. The Action Plan offers a global roadmap that will allow governments to effectively determine and collect the tax revenue they need to serve their citizens, as well as give businesses the assurance they need to invest and grow. Several countries have already started pursuing a BEPS compliant agenda, while others have publicly expressed their support of the BEPS program. A significant shift overall in tax processes and structures is imminent.

The OECD BEPS Library, which provides officially licensed access to all the BEPS publications issued by the OECD, combined with the efficient research tools and capabilities of our Thomson Reuters Checkpoint™ online service, will help you stay updated on any current and future developments. The BEPS library contains all BEPS reports and recommendations, press releases and articles and analysis published by OECD and any additional documents as the OECD publishes them, including all the reports and recommendations for the 15 action items:

• Addressing Base Erosion and Profit Shifting

• Action Plan on Base Erosion and Profit Shifting

• Declaration on Base Erosion and Profit Shifting Adoption — May 2013

• Love, “BEPS: Why You’re Taxed More Than a Multinational” — February 2013

• Saint-Amans, “What the BEPS Are We Talking About?”

• Meeting of the OECD Council at Ministerial Level, Paris, 6 – 7 May 2014

• About BEPS

• All BEPS FAQs

• All BEPS press releases

• All 15 action Items as they are issued

• And more ...

Learn more about how the OECD BEPS Library can keep you informed on the latest BEPS updates to help you with your tax planning around this rapidly developing and highly visible topic.

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OECD BEPS LIBRARY: DEVELOPING AN ACTION PLAN FOR BEPS

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