Base Erosion and Profit Shifting (BEPS)

Base erosion and profit sshifting (BEPS), a multilateral effort by the OECD and G20 nations, has resulted in 15 policy recommendations (action plans) to address certain tax strategies used by multinational companies to reduce their tax burdens. Actions 8-10 and 13 address transfer pricing. This document contains recommendations to plan for new international transfer pricing rules.