BEPS: The 2014 Deliverables
BEPS: The 2014 Deliverables
Hong Kong Tax Alert - Issue 22, September 2014 The OECD released seven deliverables of the OECD/G20 Action Plan on BEPS on 16 September 2014. The deliverables published are in accordance with the BEPS Action Plan and contain three reports which deal with the tax challenges of the digital economy, the feasibility of developing a multilateral instrument to modify bilateral tax treaties and a report on the progress of better countering harmful tax practices. This document summarises the latest developments and their implications for taxpayers.
© 2026 KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in Chinese Mainland, KPMG, a Macau SAR partnership, and KPMG, a Hong Kong SAR partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
The KPMG name and logo are trademarks used under license by the
independent member firms of the KPMG global organisation.
For more detail about the structure of the KPMG global organisation please visit https://kpmg.com/governance.