BEPS - Taking the pulse in EMA | KPMG | BE
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OECD BEPS Action Plan - Taking the pulse in the EMA region

OECD BEPS Action Plan - Taking the pulse in EMA

The OECD Action Plan on BEPS, first introduced in 2013, set 15 specific action points to ensure international tax rules are fit for an increasingly globalized, digitized business world and to prevent international companies from paying little or no tax. After 2 years of outstanding effort, on 5 October 2015 the OECD published guidance on domestic legislative and administrative changes to address all 15 of the Plan’s action points and achieve the G20’s approval by the end of 2015.


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Most OECD and G20 countries have been engaged in the OECD’s work, andmany other countries are either fully engaged or watching developments closely. Each government will have to determine how the guidance will affect existing rules, and then undertake the lengthy process of proposing, debating, and enacting domestic tax changes.

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