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Dodwell: BEPS 2015 plan secured in record time but implementation risks

The impressive speed at which the OECD has produced the latest tranche of papers to combat Base Erosion and Profit Shifting (BEPS), counter aggressive tax planning and improve corporate tax transparency, and the level of global commitment, should not overshadow the risks of potential double taxation when the rules are put into national legislation, warns Bill Dodwell, head of tax policy at Deloitte

Pascal Saint-Amans, director of the OECD’s Centre for Tax Policy and Administration, unveiled on 5 October 13 papers covering the 15 Actions in the Base Erosion and Profit Shifting (BEPS) project.

The papers are the work of 62 countries which have sent finance ministry and tax officials to Paris to work on the project.  The key decisions have all been taken by the governments, supported by the hard work of the OECD secretariat.  This is a G20 project, supported by OECD members, supplemented by a group of developing countries.

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