Final BEPS package for reform of the international tax system to tackle tax avoidance

	Explanatory Statement 2015 (EN / FR / ES / DEU)
‌‌	Action 1: Addressing the Tax Challenges of the Digital Economy
‌	Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements
	Action 3: Designing Effective Controlled Foreign Company Rules
	Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments
‌	Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
‌	Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
	Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status
‌	Actions 8-10: Guidance on Transfer Pricing Aspects of Intangibles
	Action 11: Measuring and Monitoring BEPS
	Action 12: Mandatory Disclosure Rules
‌	Action 13: Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
	Action 14: Making Dispute Resolution Mechanisms More Effective
‌	Action 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties