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BEPS

 

On 5 October 2015, the Organisation for Economic Co-operation and Development (OECD) released the final package of measures under the Base Erosion and Profit Shifting (BEPS) project.  Read about the background to the BEPS project here.

The package provides a comprehensive framework of international standards and recommendations to help address the BEPS concerns identified by the OECD in their 15 point Action Plan of July 2013.  The package, which consists of 13 Reports in total, can be found here.   

The focus is now on the implementation of the BEPS measures, as countries internationally introduce changes to their domestic law to underpin the BEPS changes. Ireland signed the Multi-lateral Instrument (MLI) on 7 June 2017 in Paris to implement tax treaty-related measures preventing BEPS.

The Institute’s work on the BEPS Actions can be found below.

Institute work on BEPS

2017

Institute’s submission on the tax challenges of the digitalised economy
Oct 2017

A Guide to Global Tax Reform - 12 months on

Taxpayer rights and multi-jurisdictional tax dispute

2016

Institute's submission on Permanent Establishment
Sept 2016

Institute's submission Profit Split
Sept 2016

Institute submission to OECD consultation on BEPS Action 15: Multilateral Instrument 
July 2016

2015

Institute’s further submission on BEPS Action 6: Preventing Treaty Abuse
June 2015

Institute submission on Hard-To-Value intangibles
June 2015

Institute submission on the Knowledge Development Box
April 2015

Institute submission on Modified Nexus Approach for IP regimes
Feb 2015

Institute submission on BEPS Action 4 - Interest Deductions and other Financial Payments
Feb 2015

Institute submission on Risk, Recharacterisation and Special

Institute submission on Use of Profit Splits in Context of Global Value Chains
Feb 2015

Institute submission in response to Dispute Resolution Discussion Draft 
Jan 2015

Institute submission on Transfer Pricing and Low Value Adding Services
Jan 2015

Institute submission in response to Follow Up Work on Action 6: Preventing Treaty Abuse
Jan 2015

Institute submission in response to Discussion Draft on Artificial Avoidance of PE Status
Jan 2015

2014

BEPS in an Irish Context - Irish Tax Institute Submission

Global Taxation (Oireachtas Joint sub-Committee) - Effective Rate of Corporation Tax in Ireland Opening Comments from Cora O’ Brien, Policy Director, Irish Tax Institute

Institute Submission in response to Discussion Draft on Addressing the Tax Challenges of the Digital Economy
April 2014

Institute Submission in Response to Discussion Draft on Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
April 2014

Institute Submission in response to Discussion Draft of Transfer Pricing Documentation and CbC Reporting
Feb 2014

2017   
 Institute’s submission on the tax challenges of the digitalised economy  13 October 2017
 A Guide to Global Tax Reform - 12 months on  
 Taxpayer rights and multi-jurisdictional tax dispute  
2016  
 Institute's submission on Permanent Establishment  5 September 2016
 Institute's submission Profit Split  5 September 2016
 Institute submission to OECD consultation on BEPS Action 15: Multilateral Instrument   July 2016
 2015   
 Institute’s further submission on BEPS Action 6: Preventing Treaty Abuse  June 2015
 Institute submission on Hard-To-Value intangibles  June 2015
 Institute submission on the Knowledge Development Box  April 2015
 Institute submission on Modified Nexus Approach for IP regimes  February 2015
 Institute submission on BEPS Action 4 - Interest Deductions and other Financial Payments  February 2015
 Institute submission on Risk, Recharacterisation and Special  
 Institute submission on Use of Profit Splits in Context of Global Value Chains  February 2015
 Institute submission in response to Dispute Resolution Discussion Draft   January 2015
 Institute submission on Transfer Pricing and Low Value Adding Services  January 2015
 Institute submission in response to Follow Up Work on Action 6: Preventing Treaty Abuse  January 2015
 Institute submission in response to Discussion Draft on Artificial Avoidance of PE Status  January 2015
 2014 
 
 BEPS in an Irish Context - Irish Tax Institute Submission  
 
Global Taxation (Oireachtas Joint sub-Committee) - Effective Rate of Corporation Tax in Ireland
Opening Comments from Cora O’ Brien, Policy Director, Irish Tax Institute
 
 Institute Submission in response to Discussion Draft on Addressing the Tax Challenges of the Digital Economy
 April 2014
 Institute Submission in Response to Discussion Draft on Preventing the Granting of Treaty Benefits in Inappropriate Circumstances  April 2014
 Institute Submission in response to Discussion Draft of Transfer Pricing Documentation and CbC Reporting
2017   
 Institute’s submission on the tax challenges of the digitalised economy  13 October 2017
 A Guide to Global Tax Reform - 12 months on  
 Taxpayer rights and multi-jurisdictional tax dispute  
2016  
 Institute's submission on Permanent Establishment  5 September 2016
 Institute's submission Profit Split  5 September 2016
 Institute submission to OECD consultation on BEPS Action 15: Multilateral Instrument   July 2016
 2015   
 Institute’s further submission on BEPS Action 6: Preventing Treaty Abuse  June 2015
 Institute submission on Hard-To-Value intangibles  June 2015
 Institute submission on the Knowledge Development Box  April 2015
 Institute submission on Modified Nexus Approach for IP regimes  February 2015
 Institute submission on BEPS Action 4 - Interest Deductions and other Financial Payments  February 2015
 Institute submission on Risk, Recharacterisation and Special  
 Institute submission on Use of Profit Splits in Context of Global Value Chains  February 2015
 Institute submission in response to Dispute Resolution Discussion Draft   January 2015
 Institute submission on Transfer Pricing and Low Value Adding Services  January 2015
 Institute submission in response to Follow Up Work on Action 6: Preventing Treaty Abuse  January 2015
 Institute submission in response to Discussion Draft on Artificial Avoidance of PE Status  January 2015
 2014 
 
 BEPS in an Irish Context - Irish Tax Institute Submission  
 
Global Taxation (Oireachtas Joint sub-Committee) - Effective Rate of Corporation Tax in Ireland
Opening Comments from Cora O’ Brien, Policy Director, Irish Tax Institute
 
 Institute Submission in response to Discussion Draft on Addressing the Tax Challenges of the Digital Economy
 April 2014
 Institute Submission in Response to Discussion Draft on Preventing the Granting of Treaty Benefits in Inappropriate Circumstances  April 2014
 Institute Submission in response to Discussion Draft of Transfer Pricing Documentation and CbC Reporting
2017   
 Institute’s submission on the tax challenges of the digitalised economy  13 October 2017
 A Guide to Global Tax Reform - 12 months on  
 Taxpayer rights and multi-jurisdictional tax dispute  
2016  
 Institute's submission on Permanent Establishment  5 September 2016
 Institute's submission Profit Split  5 September 2016
 Institute submission to OECD consultation on BEPS Action 15: Multilateral Instrument   July 2016
 2015   
 Institute’s further submission on BEPS Action 6: Preventing Treaty Abuse  June 2015
 Institute submission on Hard-To-Value intangibles  June 2015
 Institute submission on the Knowledge Development Box  April 2015
 Institute submission on Modified Nexus Approach for IP regimes  February 2015
 Institute submission on BEPS Action 4 - Interest Deductions and other Financial Payments  February 2015
 Institute submission on Risk, Recharacterisation and Special  
 Institute submission on Use of Profit Splits in Context of Global Value Chains  February 2015
 Institute submission in response to Dispute Resolution Discussion Draft   January 2015
 Institute submission on Transfer Pricing and Low Value Adding Services  January 2015
 Institute submission in response to Follow Up Work on Action 6: Preventing Treaty Abuse  January 2015
 Institute submission in response to Discussion Draft on Artificial Avoidance of PE Status  January 2015
 2014 
 
 BEPS in an Irish Context - Irish Tax Institute Submission  
 
Global Taxation (Oireachtas Joint sub-Committee) - Effective Rate of Corporation Tax in Ireland
Opening Comments from Cora O’ Brien, Policy Director, Irish Tax Institute
 
 Institute Submission in response to Discussion Draft on Addressing the Tax Challenges of the Digital Economy
 April 2014
 Institute Submission in Response to Discussion Draft on Preventing the Granting of Treaty Benefits in Inappropriate Circumstances  April 2014
 Institute Submission in response to Discussion Draft of Transfer Pricing Documentation and CbC Reporting
2017   
 Institute’s submission on the tax challenges of the digitalised economy  13 October 2017
 A Guide to Global Tax Reform - 12 months on  
 Taxpayer rights and multi-jurisdictional tax dispute  
2016  
 Institute's submission on Permanent Establishment  5 September 2016
 Institute's submission Profit Split  5 September 2016
 Institute submission to OECD consultation on BEPS Action 15: Multilateral Instrument   July 2016
 2015   
 Institute’s further submission on BEPS Action 6: Preventing Treaty Abuse  June 2015
 Institute submission on Hard-To-Value intangibles  June 2015
 Institute submission on the Knowledge Development Box  April 2015
 Institute submission on Modified Nexus Approach for IP regimes  February 2015
 Institute submission on BEPS Action 4 - Interest Deductions and other Financial Payments  February 2015
 Institute submission on Risk, Recharacterisation and Special  
 Institute submission on Use of Profit Splits in Context of Global Value Chains  February 2015
 Institute submission in response to Dispute Resolution Discussion Draft   January 2015
 Institute submission on Transfer Pricing and Low Value Adding Services  January 2015
 Institute submission in response to Follow Up Work on Action 6: Preventing Treaty Abuse  January 2015
 Institute submission in response to Discussion Draft on Artificial Avoidance of PE Status  January 2015
 2014 
 
 BEPS in an Irish Context - Irish Tax Institute Submission  
 
Global Taxation (Oireachtas Joint sub-Committee) - Effective Rate of Corporation Tax in Ireland
Opening Comments from Cora O’ Brien, Policy Director, Irish Tax Institute
 
 Institute Submission in response to Discussion Draft on Addressing the Tax Challenges of the Digital Economy
 April 2014
 Institute Submission in Response to Discussion Draft on Preventing the Granting of Treaty Benefits in Inappropriate Circumstances  April 2014
 Institute Submission in response to Discussion Draft of Transfer Pricing Documentation and CbC Reporting