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BEPS: Base Erosion and Profit Shifting

The OECD’s Base Erosion and Profit Shifting actions are well underway with proposals and consultations on all actions. Change is coming. These pages will help businesses navigate what is happening, key deadlines and issues they might want to consider.

BEPS Actions

There are 15 BEPS Actions that are currently being considered and worked on by the OECD. For each of the Actions, there are factors to consider such as the timing, impact and potential impact on policy.
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Global Tax Reset - Clarity through technology

The Global Tax Reset (GTR) brings many new challenges. Companies need to assess the complex impacts and determine appropriate responses.
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Transfer Pricing Documentation Summary

Deloitte's Transfer Pricing practice has prepared the Global Tax Reset - Transfer Pricing Documentation Summary, which compiles essential country-by-country reporting and documentation information (including master file/local file information, if applicable) for 143 jurisdictions around the world.
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BEPS Actions Implementation Matrices

BEPS Actions Implementation Matrices give details of progress on adoption of the BEPS Actions and expected timing of implementation.
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Trends in Transfer Pricing

Deloitte recently commissioned an extensive, global, independent research study to better understand emerging Transfer Pricing trends. 
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Country-by-country reporting (CbCR): Emerging themes from the G20/OECD and the UK

Multinational businesses are working through the details to understand the information required for country-by-country reporting.
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Key Contacts

The OECD’s Base Erosion and Profit Shifting actions are well underway with proposals and consultations on all actions. Change is coming. These pages will help businesses navigate what is happening, key deadlines and issues they might want to consider.