BEPS Update on Transfer Pricing


On 7 July 2015, OECD held its final public consultation in connection with the Base Erosion and Profit Shifting (BEPS) project, focusing on Actions 8-10 on transfer pricing.

OECD releases first BEPS recommendations

ConstantinosInternational Tax, OECD0 Comments

On 16 September 2014 the OECD released its first recommendations under the OECD/G20 Base Erosion and Profit Shifting Project (BEPS). At the request of the G20 Leaders, the OECD’s work is based on a BEPS Action Plan setting out the 15 key elements to be addressed by 2015. The project aims to help governments protect their tax bases and offer … Read More

BEPS Deliverables

ConstantinosInternational Tax, OECD0 Comments

The BEPS Action Plan provides for 15 actions scheduled to be finalised in three phases: September 2014, September 2015 and December 2015. Deliverables are expected: September 2014: Report identifying tax challenges raised by the digital economy and the necessary actions to address them (Action 1); Recommendations regarding the design of domestic and tax treaty measures to neutralise the effects of hybrid … Read More