Base Erosion and Profit Shifting (BEPS) action plans and guidelines
Dealing with the large range of tax challenges arising from the digitalisation of the economy to develop a consensus-based solution.
Preventing hybrid mismatch arrangements from being used for BEPS while minimising impact on cross-border trade and investment.
Reducing the incentive of taxpayers to shift income from a market country into foreign subsidiaries in a low-tax jurisdiction.
Establishing rules that link an entity's net interest deductions to its level of economic activity within the jurisdiction.
Countering harmful tax practices with a focus on improving transparency.
Developing model tax treaty provisions and recommendations to prevent treaty abuse.
Preventing artificial avoidance of permanent establishment status in tax treaties through commissionaire structures and more.
Collecting and analysing data on the economic and fiscal effects of tax avoidance behaviours and on the impact of measures proposed under the BEPS Project.
Requiring taxpayers and advisors to disclose aggressive tax planning arrangements to tax authorities.
Improving tax transparency with country-by-country reporting.
Making dispute resolution between jurisdictions more timely, effective and efficient.
Implementing the tax treaty-related BEPS recommendations to address vulnerabilities in existing tax treaties.
