OECD Releases Final BEPS Recommendations – Now What?


OECD Releases Final BEPS Recommendations – Now What?

On Oct. 5, 2015, the Organization for Economic Cooperation and Development (OECD) released a set of final reports on its 15 point action plan to address Base Erosion and Profit Shifting (BEPS). In an accompanying explanatory statement, the OECD also included plan s for additional work on technical matters and a timetable on monitoring its implementation.

BACKGROUND

– The OECD launched its BEPS 15 point action plan to reduce aggressive tax planning and modernize the international tax system in July 2013. The OECD sub sequently released interim reports in September 2014 on 7 of the 15 action items. The 2015 reports consolidate the OECD’s previous efforts to deliver a final set of recommendations to address BEPS.

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