Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 1.
Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 2.
Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 3.
Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 4.
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 5.
Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 6.
Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 7.
Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Actions 8-10.
Measuring and Monitoring BEPS, Action 11 - 2015 Final Report
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 11.
Mandatory Disclosure Rules, Action 12 - 2015 Final Report
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 12.
Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 13.
Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 14.
Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 15.
This review assesses the performance of Vietnamese agriculture over the last two decades, evaluates Vietnamese agricultural policy reforms, discusses the policy framework for sustainable investment in agriculture and provides recommendations to address key challenges in the future.
Renewable sources of energy now stand poised to lead the world in new electricity supply. Supported by policies aimed at enhancing energy security and sustainability, renewable power expanded at its fastest rate to date in 2014 and now represents more than 45% of overall supply additions.
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This report on the Austria is part of a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? are being tackled in a number of OECD countries.
This report identifies eight key data governance mechanisms to maximise benefits to patients and to societies from the collection, linkage and analysis of health data, and to minimise risks to both patient privacy and the security of health data.
Digital Security Risk Management for Economic and Social Prosperity
OECD Recommendation and Companion Document
This OECD Recommendation and its Companion Document provide guidance for all stakeholders on the economic and social prosperity dimensions of digital security risk.
