OECD materials

OECD BEPS homepage

Addressing Base Erosion and Profit Shifting: OECD report dated 12 February 2013

Declaration on Base Erosion and Profit Shifting: Ministerial statement dated 29 May 2013

Action Plan on Base Erosion and Profit Shifting: OECD report dated 19 July 2013

OECD Secretary-General report to the G20 Finance Ministers dated September 2013

OECD Secretary-General report to the G20 Finance Ministers dated February 2014

Report to G20 Development Working Group on the Impact of BEPS in Low Income Countries (Part I) dated July 2014

BEPS Project: Calendar for planned stakeholder input

OECD General Secretary Report to the G20 Leaders (Brisbane) on tax matters: November 2014

Standardised electronic format for the exchange of Country-by-Country (CbC) Reports between jurisdictions, together with User Guide published on 22 March 2016

OECD’s Final BEPS Reports: October 2015

OECD Explanatory Statement 2015 Final Reports 
Action 1: Addressing the Tax Challenges of the Digital Economy
Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements
Action 3: Designing Effective Controlled Foreign Company Rules
Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments 
Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments (revised 2016 version)
Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status
Actions 8-10: Guidance on Transfer Pricing Aspects of Intangibles
Action 11: Measuring and Monitoring BEPS
Action 12: Mandatory Disclosure Rules
Action 13: Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
Action 14: Making Dispute Resolution Mechanisms More Effective
Action 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
BEPS: Frequently Asked Questions

OECD discussion drafts and consultation papers

Consultation paper: Transfer Pricing Comparability Data and Developing Countries: 11 March 2013

Discussion draft on Transfer Pricing Documentation and CbC Reporting: 30 January 2014

Public discussion draft: BEPS Action 6: Preventing the granting of treaty benefits in inappropriate circumstances: 14 March 2014

Public discussion draft: BEPS Action 2: Neutralise the Effect of Hybrid Mismatch Arrangements (Recommendations for Domestic Laws): 19 March 2014

Public discussion draft: BEPS Action 2: Neutralise the Effect of Hybrid Mismatch Arrangements (Treaty Issues): 19 March 2014

Public discussion draft: BEPS Action 1: Address the Tax Challenges of the Digital Economy: 24 March 2014

Request for input: BEPS Action 11: Establish methodologies to collect and analyse data on BEPS and the actions to address it: 04 August 2014

Action 1: 2014 Deliverable: Addressing the Tax Challenges of the Digital Economy 16 September 2014

Action 2: 2014 Deliverable: Neutralising the Effects of Hybrid Mismatch Arrangements 16 September 2014

Action 5: 2014 Deliverable: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance 16 September 2014

Action 6: 2014 Deliverable: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances 16 September 2014

Action 8: 2014 Deliverable: Guidance on Transfer Pricing Aspects of Intangibles 16 September 2014 

Action 13: 2014 Deliverable: Guidance on Transfer Pricing Documentation and Country-by-Country Reporting 16 September 2014

Action 15: 2014 Deliverable: Developing a Multiateral Instrument to Modify Bilateral Tax Treaties 16 September 2014

Public Discussion Draft: BEPS Action 7: Preventing the artificial avoidance of PE status: 31 October 2014

Public Discussion Draft: BEPS Action 10: Proposed modifications to Chapter VII of the transfer pricing guidelines relating to low value-adding intra-group services: 03 November 2014

Public Discussion Draft: BEPS Action 10: Discussion draft on the use of profit splits in the context of global value chains 16 December 2014

Public Discussion Draft: BEPS Action 4: Interest deductions and other financial payments 18 December 2014

Public Discussion Draft: BEPS Action 14: Make dispute resolution mechanisms more effective 18 December 2014

BEPS Actions 8, 9 and 10: Discussion draft on revisions to Chapter I of the transfer pricing guidelines (including risk, recharacterisation, and special measures) 19 December 2014

Action 13: Guidance on the Implementation of Transfer Pricing Documentation and Country-by-Country Reporting 06 February 2015

Action 15: A mandate for the development of a multilateral instrument on tax treaty measures to tackle BEPS 06 February 2015

Explanatory paper: Agreement on Modified Nexus Approach for IP Regimes 06 February 2015

Public Discussion Draft BEPS Action 12: Mandatory disclosure rules 31 March 2015

Public Discussion Draft BEPS Action 3: Strengthening CFC rules 03 April 2015

Public Discussion Draft BEPS Action 11: Improving the analysis of BEPS 16 April 2015

Public Discussion Draft: BEPS Action 8: Revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution arrangements (CCAs) 29 April 2015

Revised Discussion Draft: BEPS Action 7: Preventing Artificial Avoidance of Permanent Establishment Status 15 May 2015

Public Discussion Draft: BEPS Action 8: Hard to value intangibles 04 June 2015

Action 13: Country-by-Country Reporting Implementation Package 08 June 2015

Public Consultation on treaty entitlement of non-CIV (Collective Investment Vehicle) funds 24 March 2016

Public consultation on the multilateral instrument to implement the tax-treaty related BEPS measures 31 May 2016

OECD Guidance on the Implementation of Country-by-Country (CbC) Reporting 29 June 2016

Public Discussion Draft Attribution of Profits to Permanent Establishments 04 July 2016

Public Discussion Draft Revised Guidance on Profit Splits 04 July 2016

Public discussion draft: BEPS Action 8: Implementation Guidance on Hard-to-Value Intangibles 23 May 2017

Public Discussion Draft BEPS Action 7: Additional Guidance on Attribution of Profits to Permanent Establishments 22 June 2017

Public Discussion Draft BEPS Action 10: Revised Guidance on Profit Splits 22 June 2017

OECD webcasts

OECD BEPS Webcast: Update on Project dated 15 December 2014

OECD BEPS webcast: Presentation of 2014 deliverables dated 16 September 2014

OECD BEPS webcast: Update on 2014 Deliverables dated 23 January 2014

OECD BEPS webcast dated 02 April 2014

OECD BEPS webcast dated 26 May 2014

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