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gptkbp:instanceOf
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gptkb:report
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gptkbp:adoptedBy
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gptkb:G20
OECD member countries
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gptkbp:aimsTo
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combat tax avoidance
ensure companies pay tax where economic activity occurs
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gptkbp:contains
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15 Action Plans
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gptkbp:firstPublished
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2013
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https://www.w3.org/2000/01/rdf-schema#label
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OECD BEPS Reports
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gptkbp:impact
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influenced global tax policy
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gptkbp:language
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gptkb:French
English
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gptkbp:notableActionPlan
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gptkb:Action_10:_Other_High-Risk_Transactions
gptkb:Action_11:_Measuring_and_Monitoring_BEPS
gptkb:Action_12:_Mandatory_Disclosure_Rules
gptkb:Action_13:_Transfer_Pricing_Documentation_and_Country-by-Country_Reporting
gptkb:Action_14:_Dispute_Resolution_Mechanisms
gptkb:Action_15:_Multilateral_Instrument
gptkb:Action_7:_Preventing_the_Artificial_Avoidance_of_Permanent_Establishment_Status
gptkb:Action_8:_Transfer_Pricing_Aspects_of_Intangibles
Action 3: Controlled Foreign Company Rules
Action 5: Countering Harmful Tax Practices
Action 6: Preventing Treaty Abuse
Action 9: Risks and Capital
Action 1: Addressing the Tax Challenges of the Digital Economy
Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements
Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments
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gptkbp:publishedBy
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gptkb:Organisation_for_Economic_Co-operation_and_Development
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gptkbp:relatedTo
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gptkb:Base_Erosion_and_Profit_Shifting
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gptkbp:status
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ongoing implementation
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gptkbp:subjectArea
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international taxation
tax avoidance
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gptkbp:type
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gptkb:public_policy
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gptkbp:website
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https://www.oecd.org/tax/beps/
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gptkbp:bfsParent
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gptkb:Base_Erosion_and_Profit_Shifting
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gptkbp:bfsLayer
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6
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