Global Tax Alert | 21 February 2014

OECD updates schedule for stakeholder input in BEPS project

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On 20 February 2014, the OECD released an updated timetable for its work on the areas of the Action Plan on Base Erosion and Profit Shifting (BEPS) where outputs are expected by September 2014. The new timetable includes specific dates for publication of discussion drafts, deadlines for comment, and public consultation sessions. The specified dates are as follows:

  • With respect to Action 6 on preventing tax treaty abuse, the discussion draft will be published on 17 March 2014, the deadline for comments will be 11 April 2014, and the public consultation will be on 14-15 April 2014.
  • With respect to Action 1 on the tax challenges of the digital economy, the discussion draft will be published on 24 March 2014, the deadline for comments will be 14 April 2014, and the public consultation will be on 23 April 2014.
  • With respect to Action 2 on hybrid mismatch arrangements, the discussion draft will be published on 4 April 2014, the deadline for comments will be 4 May 2014, and the public consultation will be on 15-16 May 2014.
  • With respect to Action 13 on country-by-country reporting and transfer pricing, the public consultation will be on 19 May 2014. This discussion draft was issued on 30 January 2014 and the deadline for comments is 23 February 2014.

It should be noted that the OECD document indicates these dates are subject to change.

For additional information with respect to this Alert, please contact the following:

International Tax Services
  • Barbara Angus
    +1 202 327 5824
    barbara.angus@ey.com
  • Yuelin Lee
    +1 202 327 6378
    yuelin.lee@ey.com

EYG no. CM4192