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BEPS Action Plan Tax Observatory: Where are we five years later?

International work on BEPS and the related OECD Action Plan have several years of history behind them already. The Tax and Competitiveness Foundation has also been prioritising these developments for a long time now. Likewise, the priority attention that the Fundación Impuestos y Competitividad has given to such developments has already had a long history.

This new contribution from the Foundation’s trustees is consistent with this ongoing attention and is intended as an update so as to (according to the introduction to the document) “reflect on the current status of the BEPS Action Plan measures, describing the activities that have been undertaken to implement and/or transpose the measures into Spain’s positive law, and assessing their impact on the daily activities of the tax function of large multinational enterprises (the main recipients of the measures), on the activities of the tax authorities and on Spanish court rulings”.