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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.

Authors

  • Jason M. Osborn
    T +1 202 263 3386
  • Charles-Albert Helleputte
    T +32 2 551 5982
  • Astrid Pieron
    T +32 2 551 5968
  • Thomas Kittle-Kamp
    T +1 312 701 7028
  • Scott M. Stewart
    T +1 312 701 7821
  • Shawn R. O'Brien
    T +1 713 238 2848
  • Sandy Bhogal
    T +44 20 3130 3645
  • Kitty Swanson
    Associate
    T +44 20 3130 3431
  • Lewis J. Greenwald
    T +1 212 506 2437
  • Brian W. Kittle
    T +1 212 506 2187
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