Final Reports of OECD's project on BEPS

Base Erosion & Profit Shifting


On 21/22 September 2015 the final reports were approved by the OECD’s Committee on Fiscal Affairs (Organisation for Economic Co-operation and Development). They were submitted to the OECD Council on 1 October 2015 and issued on 5 October 2015. In November they will be presented at the G20 summit in Antalya, Turkey.

The main objective of the OECD and G20 joint project is the taxation of profits at the place where the business activities were performed, which resulted in profits.

The results of the project are laid down in 13 reports and include 15 actions of the project and the respective recommendations. For Switzerland of particular importance are the following points:

  • Preferential regimes
  • Patent / IP boxes
  • Country-by-country reporting
  • Spontaneous exchange of information regarding tax rulings and similar instruments
  • Dispute resolution mechanisms
  • Provision to prevent abuse of double taxation agreements
  • Transfer pricing documentation

Please find more information on BEPS and the final reports here:

* Thomas Linder | Caroline Myhren

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