OECD: Text of BEPS final recommendations

OECD: Text of BEPS final recommendations

The Organisation for Economic Cooperation and Development (OECD) today issued a final package of reports in connection with its action plan to address base erosion and profit shifting (BEPS), together with a plan for follow-up work and a timetable for implementation.

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The OECD’s BEPS action plan, launched in July 2013 and endorsed by the G20, included 15 key areas for identifying and curbing aggressive tax planning and practices and modernizing the international tax system. The OECD delivered interim reports with respect to seven of the 15 action items in September 2014. Those 2014 reports have been consolidated with the remaining 2015 deliverables to produce a final set of recommendations for addressing BEPS. 

Many countries have already adopted or are poised to adopt changes to their international tax systems based on the OECD recommendations.  

Read text of the BEPS final recommendations on the OECD website. KPMG tax professionals will provide their initial impressions and preliminary analysis of these BEPS final proposals in future reports.

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