LES 15 ACTIONS DU BEPS (embargo press 5.10.15 14Hpm

 

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 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

 Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report 

Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 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

 

LES 15 ACTIONS DU BEPS.doc

 

 

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