Tax—Base Erosion and Profit Shifting tracker
Tax—Base Erosion and Profit Shifting tracker

The following Tax practice note provides comprehensive and up to date legal information covering:

  • Tax—Base Erosion and Profit Shifting tracker

This Practice Note displays the current status of the 15 action points of the Organisation for Economic Co-operation and Development (OECD)'s Base Erosion and Profit Shifting (BEPS) project.

The tables below are grouped according to Action Plan number, with the updates displayed in chronological order, the latest appearing at the top of each section.

Action PlanDocumentsOECD developmentsFinal reportUK developments
Action 1—Tax Challenges of the Digital EconomyPillar One and Pillar Two Blueprints

Webcast – Presentation of 2014 Deliverables 16 Sep 2014

First recommendations: 2014 Deliverable Report published 16 Sep 2014
Explanatory statement 16 Sep 2014
Webcast – Update on BEPS Project 26 May 2014

Public consultation video (am)
Public consultation video (pm) 23 Apr 2014
Agenda for public consultation 23 Apr 2014

Comments received on discussion draft 16 Apr 2014

Webcast - Update on BEPS Project 2 Apr 2014

Discussion draft 24 Mar 2014–14 Apr 2014
OECD/G20 Inclusive Framework invites public input on Pillar One and Pillar Two Blueprints 12 October 2020–14 December 2020

Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of the EconomyJan 2020

Global Anti-Base Erosion (GloBE) Proposal under Pillar Two 8 Nov 2019

Unified approach under Pillar one 9 October 2019

Public consultation on the tax challenges of digitalisation 13–14 Mar 2019. For analysis, see News Analysis: The OECD’s proposals for the taxation

Popular documents