Page 326 - International Taxation IRS Training Guides

BEPS Project

the OECD developed, and the
 In September 2013,
the BEPS Action Plan
G20 endorsed,

• Action Plan included 15 action items
aim is to ensure that the international tax rules
• The project’s
facilitate the shifting of corporate profits away from
do not
economic activity and value creation are taking
where the real
place

that are members of the Committee on Fiscal Affairs
• Countries
and G20 worked to develop policy
tools that would allow
to address the gaps in the international tax
governments
system

 In October 2015,
the OECD delivered, and the G20
15 reports to address the BEPS action items
endorsed,

10