Base Erosion Profit Shifting (BEPS)

Chapters / List

1. Base Erosion Profit Shifting – Introduction

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2. Action Plan 1 – Challenges of Taxation in Digital Economy

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3. Action Plan 2 – Neutralize the effects of Hybrid Mismatch Arrangements

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4. Action Plan 3 – Strengthen Controlled Foreign Company (CFC) Rules

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5. Action 4 – Limitation on Interest Deduction

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6. Action Plan 5 – Counter Harmful Tax Practices

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7. Action Plan 6 – Prevention of Treaty Abuse

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8. Action Plan 7 - Permanent establishment status

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9. Action Plan 8-10 - Aligning Transfer Pricing Outcomes with Value Creation

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