OECD/ G20: Examples of BEPS schemes to be eliminated

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project provides governments with solutions for closing the gaps in existing international rules, that currently allow corporate profits to “disappear” or be artificially shifted to low/no tax environments, where little or no economic activity takes place.

Neutralising Hybrid Mismatch Arrangements

Improving Transparency with Country-by-Country Reporting

Eliminating Treaty Shopping

Collecting VAT in the Digital Age