Policy paper

Tackling aggressive tax planning in the global economy: UK priorities for the G20-OECD project for countering Base Erosion and Profit Shifting

Government priorities for the 15 point Action Plan to counter Base Erosion and Profit Shifting (BEPS).

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

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This paper sets out the government’s priorities for the ongoing work with G20 and OECD partners in taking forward the 15 point Action Plan to counter Base Erosion and Profit Shifting (BEPS).

It includes proposals for new international rules to address cross-border business structures or finance transactions, a disclosure scheme for international tax schemes, and the creation of a single Large Business Directorate within HMRC.

Published 19 March 2014