Base Erosion and Profit Shifting

The following are the fifteen action plans envisaged to curb the base erosion and shifting of profits from one tax jurisdiction to others

Action 1: Addressing the Tax Challenges of the Digital Economy (EN)

Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements (EN)

Action 3: Designing Effective Controlled Foreign Company Rules (EN / FR)

Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments (EN / FR / DEU)

Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance (EN / FR)

Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (EN / ES)

Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status (EN / FR / ES)

Actions 8-10: Aligning Transfer Pricing Outcomes with Value Creation (EN / FR / ES)

Action 11: Measuring and Monitoring BEPS (EN)

Action 12: Mandatory Disclosure Rules (EN / FR)

Action 13: Guidance on Transfer Pricing Documentation and Country-by-Country Reporting (EN / FR)

Action 14: Making Dispute Resolution Mechanisms More Effective (EN / FR / ES)

Action 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (EN / FR)