The BEPS Monitoring Group

Monitoring measures to end base erosion and profit shifting by transnational corporations

Action 1 4
Action 10 6
Action 11 1
Action 12 1
Action 13 1
Action 14 3
Action 15 3
Action 3 1
Action 4 3
Action 5 2
Action 6 5
Action 7 5
Action 8 8
Action 9 2
Action Plan 2
Digital Economy 1
Enlarged Framework 2
Unitary Taxation 5
minimum tax 1

November 2013 2
January 2014 1
February 2014 1
April 2014 3
May 2014 2
June 2014 1
September 2014 1
October 2014 1
January 2015 3
February 2015 6
March 2015 1
May 2015 4
June 2015 4
October 2015 2
January 2016 3
March 2016 1
April 2016 1
July 2016 2
August 2016 3
September 2016 1
February 2017 1
March 2017 1
May 2017 1
June 2017 2
September 2017 2
October 2017 2
February 2018 2
June 2018 2
September 2018 3
October 2018 1
December 2018 1
February 2019 1
March 2019 2
May 2019 2
September 2019 1
November 2019 2
December 2019 1
March 2020 1
June 2020 1
October 2020 2
December 2020 1
March 2021 2
April 2021 1
July 2021 1
October 2021 1
February 2022 2
March 2022 1
April 2022 1
June 2022 2
August 2022 1
January 2023 3
July 2023 1
February 2024 1

BMG Comments on OECD Report on Blueprints

Our brief reactions to the Reports published today by the OECD.

12 October 2020

BEPS Monitoring GroupOctober 12, 2020 Comment

Inclusion of Software Payments in the Royalties Article of the UN Model Convention

The BMG has made a submission to the UN Committee of Tax Experts on the proposal, supported by its members from developing countries, to clarify that article 12 on Royalties in the UN model convention includes payments for the use of software.

September 2020

BEPS Monitoring GroupOctober 6, 2020Comment