The BEPS Monitoring Group

A group established to monitor the BEPS Action Plan for the reform of the taxation of transnational corporations

Monitoring measures to end base erosion and profit shifting by transnational corporations

Posts in Action 5

The Proposed Global Anti-Base Erosion Tax

We have made this submission to the OECD on the consultation for a global minimum tax, proposing a design based on a formulaic substance rule, which would be much easier to administer than the current proposal.

Action 5, minimum tax, Unitary TaxationBEPS Monitoring GroupDecember 3, 2019tax competition, unitary taxationComment

Harmful Tax Practices: Agreement on the Modified Nexus Approach

We have now published our submission in response to the consultation on the ‘modified nexus approach‘ under the BEPS Action Point 5 on Harmful Tax Practices.

Action 5BEPS Monitoring GroupFebruary 23, 2015BEPS, BMG, harmful tax practices, multinational companies, OECD request for comments, tax breaks, tax evasion and avoidanceComment