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BEPS Special

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Matthew Gilleard introduces this exclusive, comprehensive insight into the work of the OECD in the area of countering tax base erosion and profit shifting (BEPS). Within these covers you will find out about the key messages delivered under each of the OECD’s 15 Actions, direct from the individuals responsible for putting each aspect of the project together.



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Click on the panels above to access content on each of the individual Actions


Pre-2012, the most commonly uttered four-letter word on the International Tax Review writing floor was almost certainly something explicit.

Late submissions of copy, pernickety PR requests at the eleventh hour and inflexible printers all conspired to ensure such a word held the number one spot for years, nay decades. However, that accolade now falls – unequivocally – to the acronym 'BEPS'. There isn't even a close second.

This cleansing of the air in ITR Towers is thanks to a watershed moment which came in the form of the G20 commissioning the Paris-based OECD to kickstart a two-year project that would change the face of international taxation and, by extension, the cleanliness of the ITR editorial staff's vocabulary, forever.

The rise in prominence of international taxation issues is unprecedented, and concepts that were previously confined to the business pages of broadsheet newspapers are now regular front-page fodder for publications of all shapes and sizes. This expansion of stakeholders has brought challenges, but has also brought momentum for change on a level that has not been achieved since the 1920s and the work of the League of Nations.

The breadth and depth of work that has gone on in the past two years is clear to see, but it does not stop here. As we enter 2016 – and the implementation phase of BEPS – we hope this BEPS Special provides you with the information and insight you need to prepare for a new era of international tax and a new era for business as a whole.

more across site & bottom lb ros

More from across our site

A steady stream of countries has announced steps towards implementing pillar two, but Korea has got there first. Ralph Cunningham finds out what tax executives should do next.
The BEPS Monitoring Group has found a rare point of agreement with business bodies advocating an EU-wide one-stop-shop for compliance under BEFIT.
Former PwC partner Peter-John Collins has been banned from serving as a tax agent in Australia, while Brazil reports its best-ever year of tax collection on record.
Industry groups are concerned about the shift away from the ALP towards formulary apportionment as part of a common consolidated corporate tax base across the EU.
The former tax official in Italy will take up her post in April.
With marked economic disruption matched by a frenetic rate of regulatory upheaval, ITR partnered with Asia’s leading legal minds to navigate the continent’s growing complexity.
Lawmakers seem more reticent than ever to make ambitious tax proposals since the disastrous ‘mini-budget’ last September, but the country needs serious change.
The panel, the only one dedicated to tax at the World Economic Forum, comprised government ministers and other officials.
Colombian Finance Minister José Antonio Ocampo announced preparations for a Latin American tax summit, while the potentially ‘dangerous’ Inflation Reduction Act has come under fire.
The OECD’s two-pillar solution may increase global tax revenue gains by more than $200 billion a year, but pillar one is the key to such gains due to its fundamental changes to taxing rights.