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Page 1:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 2:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 3:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 4:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 5:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 6:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 7:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 8:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 9:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 10:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 11:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 12:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 13:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 14:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 15:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 16:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 17:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 18:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 19:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 20:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 21:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 22:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 23:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 24:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 25:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 26:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 27:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 28:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 29:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 30:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 31:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 32:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 33:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 34:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 35:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 36:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 37:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 38:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 39:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 40:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 41:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 42:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 43:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 44:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 45:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 46:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 47:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 48:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 49:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 50:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 51:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 52:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 53:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 54:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 55:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 56:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 57:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 58:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 59:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 60:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
Page 61:  · EXECUTIVE SUMMARY The endorsement of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) by the Leadel* of the G20 in Saint
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