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Legal Update

Significant Progress Made on the OECD’s BEPS Action Plan

28 February 2014
Mayer Brown Legal Update
The OECD has made significant progress toward meeting several of the objectives stated in its Action Plan on Base Erosion and Profit Shifting (“BEPS”)—particularly in the areas of transfer pricing for intangibles and transfer pricing documentation. Meanwhile, amid intense political pressure for immediate action, countries throughout the world have been making their own international tax reform proposals at an accelerated pace. We review the progress made since July 2013 and summarize some of the important developments at the domestic level in Europe and the United States related to the issues addressed by the BEPS action plan.


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