On 5 October 2015, the OECD published the final reports for all 15 Action Items of the OECD/G20 Base Erosion and Profit Shifting Project, which have been 2 years in the making. These final reports will be presented to the G20 finance ministers on 8 October 2015 and to the G20 leaders during the summit held in Turkey 15-16 November 2015.
The following is a summary of the Action Items and final deliverables.
Action 1: Addressing the Tax Challenges of the Digital Economy
Concerning Action 1…