Tax Bulletin

Tax Policy Bulletin
September 2013

Momentum behind the Action Plan on Base Erosion and Profit Shifting (BEPS)

There has been strong endorsement by the G20 of the OECD's actions on BEPS.  In the context of that strong political momentum behind this OECD project, our latest tax bulletin reviews the specific points of the OECD's recently released Action Plan and sets out some considerations on the issues raised.