International Financial Law Prof Blog

Editor: William Byrnes
Texas A&M University
School of Law

Tuesday, September 9, 2014

OECD to release first recommendations for combating international tax avoidance by multinational enterprises on 16 September 2014

OECDThe OECD will release its first recommendations for a co-ordinated international approach to combat tax avoidance by multinational enterprises under the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project on Tuesday 16 September 2014.

OECD Secretary General Angel Gurría will present the first BEPS deliverables with Pascal Saint-Amans, director of the Centre for Tax Policy and Administration, during a press conference beginning at 2:00 p.m. (CET) streamed LIVE at:

A technical briefing via webcast on the BEPS deliverables will follow, at 4:00 p.m. (CET). To register for this webcast, go to:

The BEPS Project aims to provide governments with clear international solutions for fighting corporate tax planning strategies that exploit gaps in existing rules and allow profits to ‘’disappear’’ or shift to low/no-tax locations. OECD work is based on a BEPS Action Plan endorsed by the G20 in July 2013, which identified 15 key areas to be addressed by 2015.

The first set of BEPS deliverables will be presented to the G20 Meeting of Finance Ministers on 20-21 September in Cairns, Australia. The instruments and reports relate to: 

  • The Tax Challenges of the Digital Economy
  • Hybrid Mismatch Arrangements
  • Harmful Tax Practices
  • Tax Treaty Abuse
  • Transfer Pricing & Intangibles
  • Transfer Pricing Documentation and Country-by-Country Reporting
  • The Feasibility of Developing a Multilateral Instrument on BEPS

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