The BEPS phenomenon, as it is nowadays labelled by the OECD, is not new at all.
In fact, the OECD was already talking about BEPS in 1986 with the releases of the Report on Thin Capitalisation and the Report on the Use of Base Companies.
After a pause, the OECD got back at it again in 1998 with the report titled Harmful Tax Competition: an Emerging Global Issue.
Both initiatives fizzled out…
In the mid 2000s, the OECD came back, once more, but this time with some “discussion drafts” with respect to “suggested changes” regarding the OECD Transfer Pricing Guidelines (details below).
The BEPS initiative, as we know it, stemmed from these early efforts.
Since 2009, the EU Joint Transfer Pricing Forum has also joined the fray and even reactived its common consolidated corporate tax base (CCCTB) initiative (details below).
Developing countries have also been included in the OECD works on BEPS since 2014.
The complete library on BEPS and Transfer Pricing is available here.
The complete library on Transfer Pricing in Canada is available here.
The complete library on Transfer Pricing in the United States is available here.
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