Statements (35)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
international tax initiative
|
| gptkbp:documentType |
gptkb:public_policy
|
| gptkbp:fullName |
Base Erosion and Profit Shifting Action Plan
|
| https://www.w3.org/2000/01/rdf-schema#label |
BEPS Action Plan
|
| gptkbp:implementedIn |
gptkb:G20_countries
OECD member countries |
| gptkbp:launchDate |
2013
|
| gptkbp:launched |
gptkb:G20
gptkb:Organisation_for_Economic_Co-operation_and_Development |
| gptkbp:notableAction |
gptkb:Action_4:_Limit_base_erosion_via_interest_deductions
Action 11: Measure and monitor BEPS Action 15: Develop a multilateral instrument Action 3: Strengthen CFC rules Action 5: Counter harmful tax practices Action 6: Prevent treaty abuse Action 7: Prevent artificial avoidance of PE status Action 2: Neutralise the effects of hybrid mismatch arrangements Action 1: Address the tax challenges of the digital economy Action 12: Disclosure of aggressive tax planning Action 14: Dispute resolution mechanisms Action 8: Transfer pricing – intangibles Action 9: Transfer pricing – risks and capital Action 13: Transfer pricing documentation and country-by-country reporting Action 10: Transfer pricing – other high-risk transactions |
| gptkbp:numberOfActions |
15
|
| gptkbp:purpose |
combat tax avoidance by multinational enterprises
|
| gptkbp:relatedTo |
international taxation
transfer pricing multinational corporations tax avoidance |
| gptkbp:result |
OECD/G20 Inclusive Framework on BEPS
|
| gptkbp:website |
https://www.oecd.org/tax/beps/
|
| gptkbp:bfsParent |
gptkb:BEPS
gptkb:BEPS_Project |
| gptkbp:bfsLayer |
7
|