OECD recommendations on BEPS - Lexis®PSL Tax Analysis

On 16 September 2014, the Organisation for Economic Co-operation and Development (OECD) issued its first recommendations and reports addressing seven of the 15 key elements of its co-ordinated Action Plan on Base Erosion and Profit Shifting (BEPS). Following the publication of these recommendations and reports, forming part of what is perhaps the most important and fundamental evolution of tax law in a generation, the Lexis®PSL Tax News Analysis team obtained independent, expert, opinion and reaction on each of the seven 2014 deliverables and the OECD/G20 BEPS Project in general. In addition, Pascal Saint-Amans, director of the OECD Centre for Tax Policy and Administration, kindly agreed to provide an overview of the current status of the Project and of what is coming next in 2015. This document collates the eight pieces of comment to provide a unique glimpse of the near-future of international taxation.

OECD recommendations on BEPS - Lexis®PSL Tax Analysis