1 day ago · BEPS refers to tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying 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 Inclusive Framework members have joined as of today.

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 a focus on improving transparency.

The GIR was released by the Inclusive Framework on BEPS in July 2023. This version incorporates clarifications on how to complete the GIR and reflects the Administrative Guidance released in December 2023 and June 2024.

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 releases new results on preferential tax regimes and substantial activities in no or only nominal tax jurisdictions.

Le projet BEPS fait référence aux stratégies de planification fiscale utilisées par les entreprises multinationales qui exploitent les lacunes et les disparités des règles fiscales pour éviter de payer l'impôt.

Today, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings. This is the seventh annual peer review of the implementation of the BEPS Action 5 minimum standard on tax rulings.

Nov 24, 2016 · Noting that the OECD/G20 BEPS package included tax treaty-related measures to address certain hybrid mismatch arrangements, prevent treaty abuse, address artificial avoidance of permanent establishment status, and improve dispute resolution;

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. Background 1. The Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule(the Convention) is one of the outcomes of the OECD/G20 Inclusive

authorities under the procedure foreseen in bilateral tax treaties for resolution by mutual agreement of questions of interpretation or application of the tax treaty.