OECD 2014 - Base Erosion and Profit Shifting Project

Final
Drafts

Final

Action Pages Size
Action 1: Addressing the Tax Challenges of the Digital Economy 285 3.21 M
Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements 454 5.22 M
Action 3: Designing Effective Controlled Foreign Company Rules 69 1.96 M
Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments 115 2.09 M
Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance 79 3.26 M
Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances 101 1.75 M
Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status 46 1.70 M
Actions 8-10: Guidance on Transfer Pricing Aspects of Intangibles 186 2.24 M
Action 11: Measuring and Monitoring BEPS 268 4.64 M
Action 12: Mandatory Disclosure Rules 97 1.89 M
Action 13: Guidance on Transfer Pricing Documentation and Country-by-Country Reporting 70 1.59 M
Action 14: Making Dispute Resolution Mechanisms More Effective 45 1.54 M
Action 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties 54 1.53 M

Drafts

"Action Plan on Base Erosion and Profit Sharing" OECD, July 2013

  1. "Addressing Tax Challenges of the Digital Economy" (deliverable) OECD, 16 September 2014 (200 pages/4.70 M)
  2. "Neutralising the Effects of Hybrid Mismatch Arrangements" (deliverable) OECD, 16 September 2014 (100 pages/1.77 M); (first discussion draft) (79 pages/505 K); (second discussion draft) (14 pages/356 K)
  3. "Strengthen CFC Rules" (discussion draft) OECD, 3 April 2015 (70 pages/576 K)
  4. "Interest Deductions and Other Financial Payments" (discussion draft) OECD, 11 February 2014 (93 pages/1.48 M)
  5. "Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance" (deliverable) OECD, 16 September 2014 (68 pages/1.48 M)
  6. "Preventing the Granting of Treaty Benefits in Inappropriate Circumstances" (deliverable) OECD, 16 September 2014 (108 pages/2.00 M); (discussion draft) (44 pages/313 K)
  7. "Preventing the Artificial Avoidance of PE Status" (discussion draft) OECD, 31 October 2014 (26 pages/144 K) (discussion draft) (314 K)
  8. "Guidance on Transfer Pricing Aspects of Intangibles" (deliverable) OECD, 16 September 2014 (132 pages/2.29 M) (discussion draft) (393 K)
  9. "Assure that transfer pricing outcomes are in line with value creation: risks and capital" (to be released)
  10. "Proposed Modifications to Chapter VII of the Transfer Pricing Guidelines Relating to Low Value-Adding Intra-Group Services" (discussion draft) OECD, 3 November 2014 (20 pages/836 K)
  11. "Establish methodologies to collect and analyse data on BEPS and the actions to address it" (discussion draft)  (1.89 M)
  12. "Mandatory Disclosure Rules" (discussion draft) OECD, 1 April 2014 (82 pages/668 K)
  13. "Guidance on Transfer Pricing Documentation and Country-by-Country Reporting" (deliverable) OECD, 16 September 2014 (48 pages/3.22 M)
  14. "Make dispute resolution mechanisms more effective" (released as final draft only)
  15. "Developing a Multilateral Instrument to Modify Bilateral Tax Treaties" (deliverable) OECD, 16 September 2014 (64 pages/1.89 M)