BEPS Special

International Tax Review is part of Legal Benchmarking Limited, 4 Bouverie Street, London, EC4Y 8AX

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

BEPS Special

cover-carrousel

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.



c1

c2

c3

c4

c5

c6

c7

c8

c9

8-10new

c11

c12

c13

c14

c15

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 & shared bottom lb ros

More from across our site

The plan, outlined by EU tax commissioner Wopke Hoekstra, would reportedly free 180,000 of the 200,000 in-scope businesses from additional compliance
The move to a new ‘high spec’ hub is slated for 2026; in other news, India reassesses its pillar two participation following the US’s withdrawal
The enacted legislation, which introduces a suite of new indirect taxes, was ‘highly awaited’ but presents major concerns, advisers tell ITR
Recent ATO guidance on how companies can demonstrate arm’s-length funding highlights how it is ‘one of the most transparent tax authorities in the world’, one adviser tells ITR
The proposed Block TP Assessment could provide taxpayers with long-term arm’s-length price certainty and reduce admin headaches, Sanjay Sanghvi of Khaitan & Co writes
India’s budget changes goods and services tax rules; UK private school VAT challenge fast-tracked
It is understood that the US has vowed to oppose any outcome from talks taking place at the UN
It’s the second year in a row that RSM’s tax business has posted fee income growth above 10%
Recent guidance from the Indian tax authorities should provide confidence for investors, says Sanjay Sanghvi of Khaitan & Co
Grant Wardell-Johnson also suggests there could be solutions to the friction between the US and the OECD when it comes to pillar two
Gift this article