Transcription of 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 .. 10 2. Establishment of the Inclusive Framework on BEPS .. 11 Design of the Inclusive Framework on BEPS .. 11 Participating in the decision-making body on an equal footing .. 11 3. Programme of Work for the Inclusive Framework .. 13 Standard setting in respect of remaining BEPS issues .. 13 Reviewing the implementation of the four minimum standards .. 13 Implementing decisions in terms of monitoring .. 14 Gathering data on other aspects of implementation.
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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