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 ........................................ ........................................ ........................................ .. 9 Implementation of the BEPS package through joint action.

Executive summary The international tax landscape has changed dramatically in recent years as a result of economic challenges, and new standards have been developed to …

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