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OECD - Release of the First BEPS Deliverables

OECD - Release of the First BEPS Deliverables

On 16 September 2014, the OECD released its first deliverables for the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project.

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This e-tax newsletter provides the main points from the 7 reports released as the first deliverables.

Contents

  1. Action 1 Address the Tax Challenges of the Digital Economy
  2. Action 2 Neutralise the Effects of Hybrid Mismatch Arrange
  3. Action 5 Counter Harmful Tax Practices
  4. Action 6 Prevent Treaty Abuse
  5. Action 8 Transfer Pricing - Intangibles
  6. Action 13 Re-examine Transfer Pricing Documentation
  7. Action 15 Develop a Multilateral Instrument

KPMG Tax e-Tax News No.78

e-Tax News

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