OCTOBER 2015• BEPS UPDATE No. 3 www.oecd.org …

Policy Brief ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT Taxing Multinational Enterprises BASE EROSION AND PROFIT SHIFTING (BEPS) www.oecd.org/policy-briefs

  Code, Update, Base, Enterprise, Profits, Erosion, Shifting, Multinational, Taxing, Taxing multinational enterprises base erosion and profit shifting