Source: http://www.ey.com/gl/en/services/tax/oecd-base-erosion-and-profit-shifting-project---old
Timestamp: 2017-10-19 19:59:46
Document Index: 21062436

Matched Legal Cases: ['art 2', 'art 3', 'art 4', 'art 5', 'art 6', 'art 7', 'art 8', 'art 1', 'art 2', 'art 1', 'art 2', 'art 1', 'art 2', 'art 2', 'art 1']

EY - OECD BEPS (base erosion and profit shifting) project - EY - Global
> OECD base erosion and profit shifting project
EY Commentary
on BEPS
Are you staying up-to-date on the OECD project on Base Erosion and Profit Shifting (BEPS) and the BEPS-driven developments already happening in individual countries? Here you will find a comprehensive collection of resources, including news alerts, feature articles, webcasts and comment letters. For your convenience, we also have compiled the original BEPS-related source material from the OECD.
The OECD on 5 October 2015, issued final reports on all 15 focus areas in its two-year long project BEPS. The reports detail the recommendations developed by OECD and G20 countries for significant changes in key elements of international tax systems
Pascal Saint-Amans video: what's next for BEPS?
Hear insights on the final outcomes of the BEPS project and the next steps for the OECD and G20
OECD's final BEPS reports are coming 5 October. Executives should consider how their business will be affected by the new global tax environment.
Country implementation of BEPS Actions on transfer pricing
We surveyed approximately 100 countries on expectations and timing for implementation of the transfer pricing changes and reporting requirements, including country-by-country reporting, under BEPS Actions 8-10 and 13.
EY Global Tax Alerts provide timely analysis of developments in the OECD BEPS project. Return often for the latest BEPS news.
OECD releases final report on mandatory disclosure rules under Action 12 ( 15 October 2015 )
OECD releases final report on limitations on interest deductions under Action 4 ( 14 October 2015 )
OECD releases final report on preventing the artificial avoidance of permanent establishment status under Action 7 ( 19 October 2015 )
OECD releases final report on mandatory disclosure rules under Action 12 (15 October 2015)
OECD releases final report on limitations on interest deductions under Action 4 (14 October 2015)
OECD releases new guidance on transfer pricing for low value-adding intra-group services under BEPS Actions 8-10 (13 October 2015)
OECD releases new guidance on cross-border commodity transactions under BEPS Actions 8–10 (13 October 2015)
OECD issues final guidance on transfer pricing for intangibles under BEPS Action 8 (13 October 2015)
OECD releases final transfer pricing guidance on risk and recognition under Actions 8–10 (13 October 2015)
The Latest on BEPS - 12 October 2015 (12 October 2015)
APAC Tax Alert: Publication of final OECD BEPS reports: Implications for the wealth and asset management industry (12 October 2015)
APAC Tax Alert - OECD BEPS and BCM - Wealth and asset management industry (12 October 2015)
OECD releases final report on CFC rules under BEPS Action 3 (11 October 2015)
OECD releases final report on Hybrid Mismatch Arrangements under Action 2 (11 October 2015)
OECD releases final report on developing a multilateral instrument to modify bilateral tax treaties under BEPS Action 15 (10 October 2015)
APAC Tax Alert - OECD BEPS and BCM - Banking (9 October 2015)
APAC Tax Alert - OECD BEPS and BCM - Insurance Sector (8 October 2015)
OECD releases final report on countering harmful tax practices under Action 5 (8 October 2015)
OECD releases final report on improving the effectiveness of dispute resolution mechanisms under Action 14 (8 October 2015)
OECD's recommendations on BEPS project has wider indirect tax implications (7 October 2015)
OECD releases final reports on BEPS Action Plan (6 October 2015)
The Latest on BEPS - 28 September 2015 (28 September 2015)
The Latest on BEPS - 14 September 2015 (14 September 2015)
The Latest on BEPS - 31 August 2015 (31 August 2015)
The Latest on BEPS - 17 August 2015 (17 August 2015)
The Latest on BEPS - 3 August 2015 (3 August 2015)
The Latest on BEPS - 20 July 2015 (20 July 2015)
OECD holds final public consultation on BEPS Actions 8-10 on transfer pricing (10 July 2015)
The Latest on BEPS – 7 July 2015 (7 July 2015)
OECD hosts seventh webcast update on BEPS project (29 June 2015)
OECD issues implementation package for country-by-country reporting under BEPS Action 13 (23 June 2015)
The Latest on BEPS (22 June 2015)
The Latest on BEPS (8 June 2015)
OECD releases discussion draft on hard-to-value intangibles under BEPS Action 8 (8 June 2015)
OECD and country officials discuss BEPS project (5 June 2014)
OECD hosts third webcast update on BEPS project (29 May 2014)
OECD releases revised discussion draft on follow up work on treaty abuse under BEPS Action 6 (28 May 2015)
The Latest on BEPS (26 May 2015)
OECD releases revised discussion draft on preventing artificial avoidance of PE status under BEPS Action 7 (21 May 2015)
OECD holds public consultation on BEPS Action 3 on CFC rules (18 May 2015)
OECD holds public consultation on BEPS Action 12 on mandatory disclosure rules (15 May 2015)
The Latest on BEPS (11 May 2015)
OECD releases discussion draft on cost contribution arrangements under BEPS Action 8 (4 May 2015)
The Latest on BEPS (27 April 2015)
OECD issues discussion draft on economic analysis of base erosion and profit shifting under BEPS Action 11 (22 April 2015)
The Latest on BEPS (13 April 2015)
OECD releases discussion draft on CFC rules under BEPS Action 3 (10 April 2015)
OECD issues discussion draft on mandatory disclosure rules under BEPS Action 12 (3 April 2015)
The Latest on BEPS (30 March 2015)
OECD holds public consultation on BEPS Actions 8-10 on transfer pricing (27 March 2015)
The Latest on BEPS (16 March 2015)
The Latest on BEPS (2 March 2015)
The latest on BEPS - 2014 in review (24 February 2015)
OECD holds public consultation on BEPS Action 4 on interest deductions and other financial payments (23 February 2015)
The Latest on BEPS (16 February 2015)
OECD hosts sixth webcast update on BEPS project (16 February 2015)
OECD issues mandate for negotiation of multilateral instrument under BEPS Action 15 (9 February 2015)
OECD issues implementation guidelines for country-by-country reporting under BEPS Action 13 (9 February 2015)
OECD explains agreed approach on intangible property regimes under BEPS Action 5 (9 February 2015)
The Latest on BEPS (2 February 2015)
Implications of OECD discussion draft on interest deductions under BEPS Action 4 for banking and insurance industries (29 January 2015)
OECD holds public consultation on BEPS Action 14 on improving dispute resolution (27 January 2015)
OECD holds public consultation on BEPS Action 7 on permanent establishment (26 January 2015)
OECD holds public consultation on follow-up work on BEPS Action 6 on preventing treaty abuse (26 January 2015)
The Latest on BEPS (19 January 2015)
OECD releases public discussion draft on international VAT-GST Guidelines (9 January 2015)
The Latest on BEPS (5 January 2015)
OECD releases discussion draft under BEPS Actions 8-10 on risk, recharacterization, and special measures (24 December 2014)
OECD releases discussion draft on interest deductions under BEPS Action 4 (23 December 2014)
The Latest on BEPS (22 December 2014)
OECD releases Discussion Draft on cross-border commodity transactions under BEPS Action 10 (22 December 2014)
OECD releases discussion draft on more effective dispute resolution mechanisms under BEPS Action 14 (22 December 2014)
OECD releases discussion draft on use of profit split method in global value chains under BEPS Action 10 (18 December 2014)
OECD hosts webcast update on BEPS project (16 December 2014)
The Latest on BEPS - 8 December 2014 (8 December 2014)
OECD releases 2013 Mutual Agreement Procedure statistics (2 December 2014)
Implications of the OECD discussion draft on preventing artificial avoidance of PE status under BEPS Action 7 on the banking sector (2 December 2014)
OECD releases public discussion draft on follow up work on treaty abuse under BEPS Action 6 (26 November 2014)
The Latest on BEPS (24 November 2014)
Brisbane G-20 Communiqué highlights new developments on a range of global tax issues (17 November 2014)
The Latest on BEPS (10 November 2014)
OECD releases discussion draft on low value-adding intra-group services (5 November 2014)
OECD releases discussion draft on preventing artificial avoidance of PE status under BEPS Action 7 (4 November 2014)
Significant developments in the global automatic exchange of information (31 October 2014)
The Latest on BEPS (27 October 2014)
Forum on Tax Administration Communique signals enhanced coordination among global tax administrators (27 October 2014)
The Latest on BEPS (13 October 2014)
The Latest on BEPS (29 September 2014)
OECD releases report under BEPS Action 2 on hybrid mismatch arrangements (24 September 2014)
OECD releases report under BEPS Action 6 on preventing treaty abuse (24 September 2014)
OECD releases report under BEPS Action 13 on Transfer Pricing Documentation and Country-by-Country Reporting (23 September 2014)
OECD releases interim report under BEPS Action 5 on countering harmful tax practices (21 September 2014)
OECD issues updated guidance under BEPS Action 8 on transfer pricing aspects of intangibles (21 September 2014)
OECD issues report on the tax challenges of the digital economy under Action 1 (21 September 2014)
OECD releases report under BEPS Action 15 on feasibility of developing multilateral instrument to amend bilateral tax treaties (19 September 2014)
OECD releases highly anticipated 2014 output of BEPS Action Plan (18 September 2014)
The Latest on BEPS – 15 September 2014 (15 September 2014)
The Latest in BEPS - 2 September 2014 (2 September 2014)
The Latest in BEPS – 18 August 2014 (18 August 2014)
OECD releases report on impact of BEPS in low income countries (11 August 2014)
OECD seeks input on collecting and analyzing data on BEPS (11 August 2014)
The Latest in BEPS - 4 August 2014 (4 August 2014)
The Latest in BEPS - 21 July 2014 (21 July 2014)
The Latest on BEPS as of 8 July 2014 (8 July 2014)
The latest on BEPS as of 23 June 2014 (23 June 2014)
The latest on BEPS as of 9 June 2014 (9 June 2014)
The latest on BEPS as of 27 May 2014 (27 May 2014)
OECD holds public consultation on BEPS action on hybrid mismatch arrangements (19 May 2014)
The latest on BEPS as of 28 April 2014 (28 April 2014)
OECD hosts second webcast update on BEPS project (2 April 2014)
OECD releases discussion draft on preventing treaty abuse under BEPS Action 6 (24 March 2014)
G20 reiterates support for OECD BEPS project, endorses OECD Common Reporting Standard (26 February 2014)
OECD provides an update on BEPS Action Plan (23 January 2014)
OECD holds public consultation on BEPS-related reporting and transfer pricing issues (14 November 2013)
OECD meets with business on base erosion and profit shifting action plan (4 October 2013)
OECD releases Action Plan on Base Erosion and Profit Shifting (BEPS) (19 July 2013)
OECD releases report on base erosion and profit shifting (15 February 2013)
EY Commentary on BEPS
As active participants in the ongoing BEPS dialogue, EY has submitted comments and participated in the formal and informal consultations on the OECD’s discussion drafts on BEPS Actions. Below are our written submissions to the OECD.
Jay Nibbe on CFO tax preparedness
How can CFOs prepare now for greater tax transparency? EY’s Global Vice Chair of Tax shares his thoughts with the Wall Street Journal.
This special edition of EY’s bi-weekly report The Latest on BEPS highlights the OECD and country developments related to the fifteen BEPS Actions during 2014 and looks ahead to expected BEPS developments in 2015.
EY comments on discussion draft on hard to value intangibles under BEPS Action 8 (18 June 2015)
EY comments on Revised Discussion Draft on BEPS Action 6: Prevent Treaty Abuse (17 June 2015)
EY comments on OECD Revised Discussion Draft on BEPS Action 7: Preventing the Artificial Avoidance of PE (12 June 2015)
EY comments on cost contribution arrangements under BEPS Action 8 (29 May 2015)
EY comments on BEPS Action 11 Establishing methodologies to collect and analyze data (8 May 2015)
EY comments on strengthening CFC rules under BEPS Action 3 (1 May 2015)
EY comments on mandatory disclosure rules under BEPS Action 12 (30 Apr 2015)
EY comments on implementation issues with respect to the modified nexus approach for IP regimes under OECD BEPS Action 5 (20 Feb 2015)
EY comments on actions-8-9-10 risk-recharacterisation-special-measures (6 Feb 2015)
EY comments on BEPS Action 4 interest deductions (6 Feb 2015)
EY comments on Action 10 profit splits method for global value chains (6 Feb 2015)
EY comments on action-10-cross-border-commodity-transactions (6 Feb 2015)
EY comments on discussion draft on BEPS Action 14: make dispute resolution mechanisms more effective (16 Jan 2015)
EY comments on discussion draft on transfer pricing low value-adding services (13 Jan 2015)
EY comments on discussion draft on BEPS Action 7: Preventing the Artificial Avoidance of PE Status (9 Jan 2015)
EY comments on discussion draft on Follow Up Work on BEPS Action 6: Preventing Treaty Abuse (9 Jan 2015)
EY comments on discussion drafts on BEPS Action 2: neutralizing the effects of hybrid mismatch arrangements (2 May 2014)
EY comments on discussion draft on BEPS Action 6: preventing the granting of treaty benefits in inappropriate circumstances (9 Apr 2014)
EY comments on discussion draft on transfer pricing documentation and country-by-country reporting (23 Feb 2014)
EY comments on OECD White Paper on Transfer Pricing Documentation (1 October 2013)
EY comments on revised discussion draft on intangibles (1 Oct 2013)
EY hosts Thought Center Webcasts on BEPS-related developments on a regular basis. Look for upcoming webcasts on our Thought Center page or listen to our archived BEPS webcasts by accessing the links below.
EY will provide a comprehensive review of the final BEPS reports and the outlook for country action in a series of Thought Center Webcasts:
OECD BEPS Project Outcomes Part 2: New Reporting under Action 13 – 20 October, 10am EST
OECD BEPS Project Outcomes Part 3: Digital Economy Developments and Action 1 – 27 October, 12 noon EST
OECD BEPS Project Outcomes Part 4: Permanent Establishment Developments and Action 7 – 5 November, 10am EST
OECD BEPS Project Outcomes Part 5: Transfer Pricing and Actions 8-10 – 12 November, 10am EST
OECD BEPS Project Outcomes Part 6: Anti-abuse Measures under Actions 3, 5, 6 and 12 – 19 November, 10am EST
OECD BEPS Project Outcomes Part 7: Financial Payments and Actions 2 and 4 – 3 December, 10am EST
OECD BEPS Project Outcomes Part 8: Dispute Resolution and Action 14 – 10 December, 10am EST
Access information and registration for the webcast series here. The link is to the first webcast, which provides pre-registration for all future webcasts in the series.
Recent EY Webcasts
EY Tax Webcast: OECD BEPS Project Outcomes: Highlights and Next Steps (15 October 2015)
EY Tax webcast: OECD BEPS project: Revised discussion draft on BEPS Action 7 - Preventing the artificial avoidance of PE status (29 July 2015)
EY Tax webcast: Implications of BEPS and other developments on supply chain and intangible property planning (3 June 2015)
EY Tax webcast: Int'l tax talk series with EY Global Tax Desks: Permanent establishments: recent trends in profit allocation to permanent establishments and other related implications (10 Feb 2015)
EY tax webcast: discussion draft on BEPS Action 7 Preventing the artificial avoidance of PE status (6 Feb 2015)
EYtax webcast: OECD BEPS Action 1: tax challenges of the digital economy (6 Oct 2014)
EY Tax Webcast: OECD BEPS: proposals for new reporting and documentation; Country-by-country reporting template; Master/local file framework for transfer pricing (1 Oct 2014)
EY tax webcast: OECD BEPS project: current developments and outlook (24 Sept 2014)
EY tax webcast OECD's Base Erosion and Profit Shifting Report Action Plan (23 July 2013)
Below you can find reports, discussion drafts, compiled comments and other documents released by the OECD in connection with the BEPS project.
BEPS 2015 Final Reports (5 October 2015)
OECD issues final reports on BEPS Action items
Action 1: Addressing the Tax Challenges of the Digital Economy (5 October 2015)
Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements (5 October 2015)
Action 3: Designing Effective Controlled Foreign Company Rules (5 October 2015)
Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments(5 October 2015)
Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance (5 October 2015)
Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (5 October 2015)
Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status (5 October 2015)
Actions 8-10: Aligning Transfer Pricing Outcomes with Value Creation (5 October 2015)
Action 11: Measuring and Monitoring BEPS (5 October 2015)
Action 12: Mandatory Disclosure Rules (5 October 2015)
Action 13: Transfer Pricing Documentation and Country-by-Country Reporting (5 October 2015)
Action 14: Making Dispute Resolution Mechanisms More Effective (5 October 2015)
Action 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (5 October 2015)
Transfer Pricing: Online survey on transfer pricing comparability data (15 July 2015)
OECD's compilation of comments received on revised discussion draft on follow up work on BEPS Action 6: Preventing treaty abuse (18 June 2015)
OECD's compilation of comments received on revised discussion draft on preventing artificial avoidance of PE status (15 June 2015)
BEPS Action 13: Country-by-Country Reporting Implementation Package (8 June 2015)
Discussion Draft on BEPS Action 8 on hard-to-value intangibles (4 June 2015)
OECD’s compilation of comments received on cost contribution agreement under BEPS Action 8 (2 June 2015)
Work underway for the development of BEPS multilateral instrument (28 May 2015)
OECD Revised discussion draft: BEPS Action 6: Prevent Treaty Abuse (22 May 2015)
Release of revised discussion draft on BEPS Action 7 (15 May 2015)
OECD’s compilation of comments received on data analysis under BEPS Action 11 (13 May 2015)
OECD's compilation of comments received on discussion draft on CFC rules under BEPS Action 3: Part 1 | Part 2 (5 May 2015)
OECD publishes comments received on mandatory disclosure rules under BEPS Action 12 (4 May 2015)
OECD issues discussion draft on cost contribution arrangements under BEPS Action 8 (29 Apr 2015)
Discussion draft on BEPS Action 11 on improving the analysis of BEPS (16 Apr 2015)
OECD released discussion draft on Action 3 strengthening CFC rules (4 Apr 2015)
OECD released discussion draft on Action 12 mandatory disclosure rules (31 Mar 2015)
OECD released public comments received on discussion draft on VAT/GST guidelines on place of taxation for B2C services and intangible (25 Feb 2015)
OECD publishes public-comments received on Action 4 interest deductions: Part 1 | Part 2 (11 Feb 2015)
OECD publishes calendar for planned stakeholders’ input (9 Feb 2015)
OECD released public comments received on discussion draft on Actions 8, 9 and 10: risk, recharacterisation and special measures: Part 1 | Part 2 (10 Feb 2015)
OECD released public comments action 10 profit splits for global value chains (10 Feb 2015)
OECD released public comments action 10 cross-border commodity transactions (10 Feb 2015)
OECD released BEPS Action 13 guidance on implementation of transfer pricing documentation and CbC reporting (6 Feb 2015)
OECD released BEPS Action 15 mandate for development of a multilateral instrument (6 Feb 2015)
OECD released BEPS Action 5 agreement on modified nexus approach for IP regimes (6 Feb 2015)
OECD released public comments action 10 low value-adding intra-group services (20 Jan 2015)
OECD publishes comments received on discussion draft on BEPS Action 14: make dispute resolution mechanisms more effective (19 Jan 2015)
OECD publishes comments received on discussion draft on Follow Up Work on BEPS Action 6: Preventing Treaty Abuse (12 Jan 2015)
OECD publishes comments received on discussion draft on BEPS Action 7: Preventing the Artificial Avoidance of PE Status (12 Jan 2015)
Discussion draft on Actions 8, 9 and 10: Transfer Pricing Guidelines – risk, recharacterisation and special measures (19 Dec 2014)
Discussion draft on Action-14: make dispute resolution mechanisms more effective (18 Dec 2014)
Discussion draft on Action-4: Interest Deductions (18 Dec 2014)
Discussion draft on Action 1: OECD international VAT-GST guidelines (18 Dec 2014)
Discussion Draft on Action 10: profit splits methods for global value chains (16 Dec 2014)
Discussion Draft on Action 10: commodity transactions (16 Dec 2014)
Discussion draft on follow up work on BEPS Action 6: Preventing treaty abuse (21 November 2014)
Developing countries to play greater role in OECD/G20 efforts to curb corporate tax avoidance (12 November 2014)
Discussion Draft on Action 10 proposed modifications to transfer pricing guidelines relating to low value-adding intra-group services (3 Nov 2014)
Discussion Draft on Action 7 prevent the artificial avoidance of PE status (31 Oct 2014)
Comments on BEPS Action 11: Establish methodologies to collect and analyse data on BEPS and the actions to address it (7 Oct 2014)
Report on addressing the tax challenges of the digital economy (16 Sept 2014)
Report on neutralising the effects of hybrid mismatch arrangements (16 Sept 2014)
Interim report on countering harmful tax practices more effectively, taking into account transparency and substance (16 Sept 2014)
Report on preventing the granting of treaty benefits in inappropriate circumstances (16 Sept 2014)
Report on guidance on transfer pricing aspects of intangibles (16 Sept 2014)
Report on guidance on transfer pricing documentation and CbC reporting (16 Sept 2014)
Report on developing a multilateral instrument to modify bilateral tax treaties (16 Sept 2014)
Part 2 of a report to G20 development working group on the impact of BEPS in low income countries (13 Aug 2014)
Automatic exchange of information: a road map for developing country participation (5 Aug 2014)
Request for input – BEPS ACTION 11: Establish methodologies to collect and analyse data on BEPS and the actions to address it (4 Aug 2014)
OECD Global Forum releases new compliance ratings on tax transparency for 10 jurisdictions (4 Aug 2014)
Part 1 of a report to G20 development working group on the impact of BEPS in low income countries (1 Aug 2014)
OECD publishes comments received on discussion draft on neutralize the effects of hybrid mismatch arrangements (7 May 2014)
OECD's compilation of comments received on discussion draft on tax challenges of the digital economy (16 Apr 2014)
Public comments received on discussion draft on Action 6 (Prevent treaty abuse) (11 Apr 2014)
OECD's compilation of comments received on discussion draft on prevent treaty abuse (11 Apr 2014)
Discussion Draft on Tax Challenges of the Digital Economy (24 Mar 2014)
Discussion draft on Neutralizing the Effects of Hybrid Mismatch Arrangements – domestic-laws-recommendations (19 Mar 2014)
Discussion Draft on Neutralizing the Effects of Hybrid Mismatch Arrangements – treaty issues (19 Mar 2014)
Discussion Draft on Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (14 Mar 2014)
Transfer pricing comparability data and developing countries (11 Mar 2014)
OECD publishes comments received on discussion draft on transfer pricing documentation and country-by-countrPassy reporting (3 Mar 2014)
Standard for Automatic Exchange of Financial Account Information: Common Reporting Standard (13 February 2014)
Discussion Draft on Transfer Pricing Documentation and CbC Reporting (30 Jan 2014)
OECD's compilation of comments received in response to request for input on tax challenges of the digital economy (13 January 2014)
OECD request for comments on digital economy (Nov 2013)
OECD PE Status (22 Oct 2013)
OECD memorandum transfer pricing documentation (3 Oct 2013)
OECD Revised Discussion Draft on Transfer Pricing Aspects of Intangibles (30 Jul 2013)
OECD White Paper on Transfer Pricing Documentation (30 Jul 2013)
OECD Action Plan (19 Jul 2013)
OECD Report: Addressing Base Erosion and Profit Shifting (12 Feb 2013)