The OECD/G20 Base Erosion and Profit Shifting Project

  • Author: Marlies de Ruiter
  • Category of article: Feature Articles
  • Field of Law: International fiscal law, Steuerpolitik
  • Reihe: 100-Jahre-ESTV
  • Citation: Marlies de Ruiter, The OECD/G20 Base Erosion and Profit Shifting Project, ASA 84 (2015/2016)
The article describes the work on the OECD’s BEPS project and shows the first results. Furthermore it’s described how these results should be implemented by the States in the future and how the monitoring will be established. The whole process is illustrated by the example on the transfer pricing documentation.

Content

  • I. About the G20
  • II. Revising the existing policy landscape
  • III. Implementation
  • IV. Monitoring the implementation and effectiveness of the measures
  • V. Follow-up
  • VI. An illustration: Transfer Pricing Documentation (Action 13)
  • VII. Concluding remarks