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BEPS an update! 
16 September 2014 – finalized reports on 7 actions plans! 
1. Transfer Pricing & Intangibles 
2. Transfer Pricing Documentation and Country-by-Country Reporting 
3. The Tax Challenges of the Digital Economy 
4. Hybrid Mismatch Arrangements 
5. Harmful Tax Practices 
6. Tax Treaty Abuse 
7. The Feasibility of Developing a Multilateral Instrument on BEPS 
• OECD Webcast – 4:00 PM CEST 
Quantera Global | BEPS update - 16 September 2014|1
Action 8: Intangibles 
Develop rules to prevent BEPS by moving intangibles among group 
members. This will involve: 
(i) adopting a broad and clearly delineated definition of intangibles; 
(ii) ensuring that profits associated with the transfer and use of 
intangibles are appropriately allocated in accordance with (rather 
than divorced from) value creation; 
(iii) developing transfer pricing rules or special measures for transfers of 
hard-to-value intangibles; and 
(iv) updating the guidance on cost contribution arrangements. 
Quantera Global | BEPS update - 16 September 2014|2 
BEPS – recap on intangibles
BEPS – recap on Transfer Pricing documentation 
Action 13: Re-examine transfer pricing documentation 
Develop rules regarding transfer pricing documentation to enhance 
transparency for tax administration, taking into consideration the 
compliance costs for business. 
The rules to be developed will include a requirement that MNE’s 
provide all relevant governments with needed information on their 
global allocation of the income, economic activity and taxes paid 
among countries according to a common template. 
Quantera Global | BEPS update - 16 September 2014|3
• 20-21 September 2014 
G20 top for political endorsement of finalized reports 
• 30 September 2014 
Webinar How BEPS may affect your transfer pricing soon. 
For more information about this webinar send an email to r.teurlings@quanteraglobal.com 
• December 2014 
Draft report on intangible issues 
• September 2015 
Changes to the TP guidelines and possibly the Model Tax 
convention 
Quantera Global | BEPS update - 16 September 2014|4 
BEPS – some next steps

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BEPS - recap on intangibles & documentation

  • 1. BEPS an update! 16 September 2014 – finalized reports on 7 actions plans! 1. Transfer Pricing & Intangibles 2. Transfer Pricing Documentation and Country-by-Country Reporting 3. The Tax Challenges of the Digital Economy 4. Hybrid Mismatch Arrangements 5. Harmful Tax Practices 6. Tax Treaty Abuse 7. The Feasibility of Developing a Multilateral Instrument on BEPS • OECD Webcast – 4:00 PM CEST Quantera Global | BEPS update - 16 September 2014|1
  • 2. Action 8: Intangibles Develop rules to prevent BEPS by moving intangibles among group members. This will involve: (i) adopting a broad and clearly delineated definition of intangibles; (ii) ensuring that profits associated with the transfer and use of intangibles are appropriately allocated in accordance with (rather than divorced from) value creation; (iii) developing transfer pricing rules or special measures for transfers of hard-to-value intangibles; and (iv) updating the guidance on cost contribution arrangements. Quantera Global | BEPS update - 16 September 2014|2 BEPS – recap on intangibles
  • 3. BEPS – recap on Transfer Pricing documentation Action 13: Re-examine transfer pricing documentation Develop rules regarding transfer pricing documentation to enhance transparency for tax administration, taking into consideration the compliance costs for business. The rules to be developed will include a requirement that MNE’s provide all relevant governments with needed information on their global allocation of the income, economic activity and taxes paid among countries according to a common template. Quantera Global | BEPS update - 16 September 2014|3
  • 4. • 20-21 September 2014 G20 top for political endorsement of finalized reports • 30 September 2014 Webinar How BEPS may affect your transfer pricing soon. For more information about this webinar send an email to r.teurlings@quanteraglobal.com • December 2014 Draft report on intangible issues • September 2015 Changes to the TP guidelines and possibly the Model Tax convention Quantera Global | BEPS update - 16 September 2014|4 BEPS – some next steps