1. BEPS 2014 deliverables and related documents

• 780 pages issued by OECD on 16 September 2014

• To access all of the documents, visit www.deloiite.com/ap/dbriefs/bepscentral

2. Action 6: Prevent Treaty Abuse

• LOB and PPT: three options

• Draft Commentary

• Further work

3. Action 15: Developing a Multilateral Instrument

• Feasible

• January 2015: mandate for international conference

4. Action 13: Transfer Pricing Documentation

• Three-tier approach

• Template for country-by-country reports

• Filing process

• To access our Global TP Alert, visit www.deloiite.com/ap/dbriefs/bepscentral

5. Action 8: Transfer Pricing Aspects of Intangibles

• Large parts are draft text

• Examples of "special measures"

• To access our Global TP Alert, visit www.deloiite.com/ap/dbriefs/bepscentral

6. Action 2: Hybrid Mismatch Arrangements

• 12 recommendations for domestic tax law changes

• Further work

7. Action 5: Harmful Tax Practices

• Interim report

• Substantial activity: "nexus approach"?

• Compulsory, spontaneous exchange of information on rulings

8. Action 1: Digital Economy

• Source vs. residence country

• Plan to evaluate potential tax options