The IRSG welcomes the European Commission’s consideration of the issues raised by the OECD’s work on Base Erosion and Profit Shifting (BEPS). The far reaching BEPS Action Plans aimed at addressing double non-taxation are critical in re-establishing confidence in the taxation of all businesses and ensuring a level playing field.
Many of the organisations coming together at the IRSG have actively contributed to the development of the OECD’s BEPS Action Plans in seeking to identify, and providing the OECD BEPS Working Groups the opportunity to consider, unintended and damaging consequences.
Based upon these experiences, and with the objective of supporting the development of any EU-wide proposals, the IRSG has offered obsevations on the following areas:
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