Embracing Change: The OECD's Action Plan On Global Tax

Law360, New York (August 20, 2013, 1:09 PM EDT) -- The Organization for Economic Cooperation and Development recently released its highly anticipated Action Plan on Base Erosion and Profits Shifting. Prepared at the request of the G20, the action plan sets forth 15 actions that the OECD will take to combat perceived abuses by multinational enterprises (MNEs) of international tax rules.

The actions are scheduled for completion over a staggered timeline from September 2014 to December 2015. The OECD’s action plan follows its earlier report on base erosion and profits shifting (BEPS) and recent public hearings...
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