div class=ts-pagebuttonPage 1button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page1jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails1jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 2button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page2jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails2jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 3button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page3jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails3jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 4button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page4jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails4jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 5button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page5jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails5jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 6button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page6jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails6jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 7button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page7jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails7jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 8button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page8jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails8jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 9button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page9jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails9jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 10button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page10jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails10jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 11button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page11jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails11jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 12button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page12jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails12jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 13button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page13jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails13jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 14button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page14jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails14jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 15button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page15jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails15jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 16button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page16jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails16jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 17button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page17jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails17jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 18button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page18jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails18jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 19button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page19jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails19jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 20button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page20jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails20jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 21button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page21jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails21jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 22button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page22jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails22jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 23button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page23jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails23jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 24button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page24jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails24jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 25button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page25jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails25jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 26button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page26jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails26jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 27button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page27jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails27jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 28button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page28jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails28jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 29button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page29jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails29jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 30button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page30jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails30jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 31button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page31jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails31jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 32button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page32jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails32jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 33button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page33jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails33jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 34button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page34jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails34jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 35button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page35jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails35jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 36button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page36jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails36jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 37button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page37jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails37jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 38button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page38jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails38jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 39button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page39jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails39jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 40button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page40jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails40jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 41button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page41jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails41jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 42button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page42jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails42jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 43button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page43jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails43jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 44button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page44jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails44jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 45button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page45jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails45jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 46button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page46jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails46jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 47button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page47jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails47jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 48button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page48jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails48jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 49button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page49jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails49jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 50button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page50jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails50jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 51button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page51jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails51jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 52button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page52jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails52jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 53button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page53jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails53jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 54button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page54jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails54jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 55button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page55jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails55jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 56button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page56jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails56jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 57button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page57jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails57jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 58button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page58jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails58jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 59button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page59jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails59jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 60button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page60jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails60jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 61button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page61jpg target=_blank amp-img class=ts-thumb alt=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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails61jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 62button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page62jpg target=_blank amp-img class=ts-thumb alt=Page 62: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails62jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 63button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page63jpg target=_blank amp-img class=ts-thumb alt=Page 63: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails63jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 64button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page64jpg target=_blank amp-img class=ts-thumb alt=Page 64: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails64jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 65button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page65jpg target=_blank amp-img class=ts-thumb alt=Page 65: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails65jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 66button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page66jpg target=_blank amp-img class=ts-thumb alt=Page 66: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails66jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 67button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page67jpg target=_blank amp-img class=ts-thumb alt=Page 67: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails67jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 68button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page68jpg target=_blank amp-img class=ts-thumb alt=Page 68: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails68jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 69button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page69jpg target=_blank amp-img class=ts-thumb alt=Page 69: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails69jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 70button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page70jpg target=_blank amp-img class=ts-thumb alt=Page 70: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails70jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 71button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page71jpg target=_blank amp-img class=ts-thumb alt=Page 71: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails71jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 72button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page72jpg target=_blank amp-img class=ts-thumb alt=Page 72: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails72jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 73button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page73jpg target=_blank amp-img class=ts-thumb alt=Page 73: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails73jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 74button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page74jpg target=_blank amp-img class=ts-thumb alt=Page 74: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails74jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 75button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page75jpg target=_blank amp-img class=ts-thumb alt=Page 75: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails75jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 76button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page76jpg target=_blank amp-img class=ts-thumb alt=Page 76: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails76jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 77button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page77jpg target=_blank amp-img class=ts-thumb alt=Page 77: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails77jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 78button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page78jpg target=_blank amp-img class=ts-thumb alt=Page 78: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails78jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 79button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page79jpg target=_blank amp-img class=ts-thumb alt=Page 79: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails79jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 80button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page80jpg target=_blank amp-img class=ts-thumb alt=Page 80: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails80jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 81button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page81jpg target=_blank amp-img class=ts-thumb alt=Page 81: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails81jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 82button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page82jpg target=_blank amp-img class=ts-thumb alt=Page 82: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails82jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 83button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page83jpg target=_blank amp-img class=ts-thumb alt=Page 83: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails83jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 84button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page84jpg target=_blank amp-img class=ts-thumb alt=Page 84: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails84jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 85button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page85jpg target=_blank amp-img class=ts-thumb alt=Page 85: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails85jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 86button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page86jpg target=_blank amp-img class=ts-thumb alt=Page 86: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails86jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 87button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page87jpg target=_blank amp-img class=ts-thumb alt=Page 87: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails87jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 88button div class=ts-image a href=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5page88jpg target=_blank amp-img class=ts-thumb alt=Page 88: · 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 src=https:reader043vdocumentsusreader043viewer20220308065b14cc5a7f8b9a201a8bffb5html5thumbnails88jpg width=142 height=106 layout=responsive amp-imga divdiv