ACA河南考生请看：OECD announces first set of BEPS deliverables

　　The OECD has today published the first seven deliverables under the Base Erosion and Profit Shifting (BEPS) project, ahead of the G20 finance ministers’ meeting on 20-21 September.
 

　　Ian Young, ICAEW international tax manager, commented: “Tax continues to be high on the agenda of both the public and policy makers. The international flow of goods and trade, the spread of the internet and the digitalisation of economies and the globalisation of business creates a headache for governments of established and emerging economies as they seek to secure their public finances and ensure they receive a reasonable tax take from international business.”
 

　　“BEPS also needs to rebuild public trust in the tax systems of the world while at the same time allowing businesses to continue to grow and provide the resources for the public finances.
 

　　“The OECD has in the first twelve months of the BEPS project covered a lot of ground and managed to stick to its timetable of deliverables for its comprehensive review of the international tax system. The next challenge will be to maintain momentum over the coming 15 months, stay on track with the next set of deliverables and secure political buy-in and agreement to the proposals so that they make a difference in practical terms.
 

　　“Countries need to coordinate their response to BEPS and the way they organise better cross border information flows. It is important to reach multilateral agreement because the alternative would be unilateral action by countries which will be counterproductive and could lead to double taxation – or non-taxation of business - and generally inhibit international trade and commerce.”
 

　　The BEPS Project aims to provide governments with clear international solutions for fighting corporate tax planning strategies that exploit gaps and loopholes of the current system to artificially shift profits to locations where they are subject to more favourable tax treatment.

　　Further information can be found at www.icaew.com/abs
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