Background Brief - Inclusive Framework on BEPS - …

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Background Brief Inclusive Framework on beps January 2017 TABLE OF CONTENTS | 5 Background Brief Inclusive Framework ON beps OECD 2017 Table of contents Executive summary ........................................ ........................................ ........................................ ...... 7 1. Background ........................................ ........................................ ........................................ .............. 9 The Base Erosion and Profit Shifting ( beps ) 9 Development of a comprehensive beps action Plan ........................................ .................................. 9 The beps package.

1.4. Implementation of the BEPS package through joint action The BEPS package was agreed and delivered by OECD members and by G20 economies, and subsequently

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