Base Erosion and Profit Shifting (BEPS)

Governments around the world are seeking to adapt their tax systems to prevent falling revenues in the face of the changing global economy. International tax planning has received constant media attention as a result of perceived abusive practices by many of the largest corporations. Tax transparency and shifting profits are controversial issues, no matter how the subject is approached. Encouraged by its member countries, the Organisation for Economic Co-operation and Development (OECD) released its Base Erosion and Profit Shifting (BEPS) Action Plan in July 2013, promising to address several key areas in international taxation in order to mitigate the current benefits of shifting profits from high-tax to low-tax jurisdictions.

The RSM BEPS team actively monitors developments and shares valuable market insights. Understanding the complexities of and costs related to BEPS implementation and the effects this could have on multinational companies, RSM has developed a proprietary BEPS diagnostic tool to help companies assess the risk of implementation, globally and on a country-by-country basis. As an independent advisor dedicated to informing our clients of up-to–the-minute developments related to the BEPS initiative, we work with companies to develop and execute a plan that fits their needs. Whether you are considering the long-term effects of BEPS or short-term implementation in a specific country, we have the team that can provide the guidance necessary to make informed decisions before BEPS impacts your bottom line.

For further information about BEPS, please contact us.

Newsletters about BEPS


07-11-2016 Closer steps towards the OECD BEPS multilateral instrument Download


07-07-2016 Release of BEPS discussion drafts on attribution of profits to
permanent establishments and revised guidance on profit splits (OECD)


22-06-2016 Agreement reached on new anti-tax avoidance package Download


21-06-2016 OECD Council apporves incorporation of BEPS amendments
into the Transfer Pricing Guidlines


27-05-2016 Update on the anti-tax avoidance directive Download


22-04-2016 European commission proposes public country-by country 


22-04-2016 International organizations announce details on joint effort
intensifying cooperation on tax


13-04-2016 European Union - Updated draft directive on implementation
of CBC Reporting


29-01-2016 European Commission presents anti-tax avoidance package Download


08-01-2016 The Netherlands regulates supplementary Transfer Pricing
Documentation Requirements


20-11-2015 New international standard by OECD for collection of vat
on cross border sales

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06-10-2015 The OECD had finalised the BEPS report for G20 Download