OECD releases Base Erosion and Profit Shifting re... | KPMG | CN

OECD releases Base Erosion and Profit Shifting recommendations

OECD releases Base Erosion and Profit Shifting re...

China Tax Alert - Issue 27, October 2014

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OECD releases Base Erosion and Profit Shifting recommendations

On 16 September 2014, the OECD publicly released its 2014 Deliverables under the Base Erosion and Profit Shifting (BEPS) initiative. The BEPS initiative aims to enhance the integrity and fairness of the international tax system by realigning jurisdictional taxing rights with the location of ‘value creation’ and where business activities are actually conducted. This document summarises the 2014 Deliverables and their implications for MNEs and investors in China.

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