The OECD’s Centre for Tax Policy and Administration held a webcast on 2 April 2014 at which an update was provided on the progress of aspects of the action plan on base erosion and profit shifting (BEPS). The update covers the issues of transfer pricing documentation; the abuse of tax treaties; challenges of the digital economy; hybrid mismatch arrangements and the consultations taking place with developing countries. The consultations on these subjects will ultimately lead to the publication renewed guidance or international coordinated action on these issues.
