On 5 October 2015, the Organisation for Economic Co-operation and Development (hereinafter referred to as „OECD”) issued a final package of reports in connection with its Action Plan to address Base Erosion and Profit Shifting (hereinafter referred to as „BEPS”), as well as a plan for follow-up work and a timetable for implementation.
The OECD’s BEPS Action Plan, which was launched in July of 2013 and endorsed by the G20, includes 15 key areas for identifying and curbing aggressive tax and transfer pricing planning and practices and modernizing the international tax system. The OECD delivered interim reports with respect to 7 of the15 action items in September of 2014, which have been consolidated with the remaining 2015 deliverables to produce a final set of recommendations for addressing BEPS.
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