2025年2月5日 · BEPS refers to tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying tax.

Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with …

Jurisdictions continue making progress on implementing the international standard under BEPS Action 5 to address harmful tax practices, as the OECD/G20 Inclusive Framework on BEPS …

Members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) continue to make steady progress in the implementation of the BEPS package to tackle international tax …

This document sets out the Statement discussed in the OECD/G20 Inclusive Framework on BEPS. 139 member jurisdictions have agreed to it as of 9 June 2023. It is noted that not all …

2016年11月24日 · Noting that the OECD/G20 BEPS package included tax treaty-related measures to address certain hybrid mismatch arrangements, prevent treaty abuse, address …

importance of restoring fairness and confidence in tax systems, including by acting against tax fraud and evasion and welcomed recent work on Base Erosion and Profit Shifting (BEPS). The …

IMPLEMENTATION OF THE PILLAR TWO SUBJECT TO TAX RULE Adopted by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) on 15 September 2023. …

Members of the OECD/G20 Inclusive Framework on BEPS (IF) took a major step forward with the agreement on the Programme of Work to Develop a Consensus Solution to the Tax …

This report contains additional guidance on the attribution of profits to permanent establishments resulting from the changes in the Report on BEPS Action 7 to Article 5 of the OECD Model …