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ARTICLE · 18 SEPTEMBER 2014

OECD Releases 2014 BEPS Deliverables

Osler, Hoskin & Harcourt LLP
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OECD released its first seven of 15 deliverables under the OECD/G20 base erosion and profit shifting (BEPS) project (the 2014 BEPS Package).

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Osler'S National Tax Department
Osler'S National Tax Department
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On September 16, 2014, the Organisation for Economic Co-operation and Development (OECD)  released its first seven of 15 deliverables under the OECD/G20 base erosion and profit shifting (BEPS) project (the 2014 BEPS Package). The 2014 BEPS Package arises from the Action Plan on Base Erosion and Profit Shifting (the BEPS Action Plan), which contains 15 specific recommendations for international tax reform (see our Update on the BEPS Action Plan, " OECD/G20 International Tax Reform: Potential Impact on Canadian Companies," July 19, 2013).  A summary overview of the 15 recommendations is included at the end of this Update.

The 2014 BEPS Package contains reports and proposed recommendations and guidance on the following topics:

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