LES 15 ACTIONS DU BEPS (embargo press 5.10.15 14Hpm
OECD/G20 Base Erosion and Profit Shifting Project
RAPPORT FINAL diffusion 5 octobre 2015
LES 15 ACTIONS DU BEPS
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Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report
.Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report
Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report
Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report
Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report
Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
Measuring and Monitoring BEPS, Action 11 - 2015 Final Report
Mandatory Disclosure Rules, Action 12 - 2015 Final Report
Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report
Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report
Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 -2015 Final Report
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