Sub Component 3.2:Addressing Base Erosion and Profit Shifting (a) Activity BEPS DGI DGI DGI Assessed Project DGI Participation in BEPS project leads to 3.2.1: Assistance actions adoption of key actions for DGI. adopts 1 adopts adopts 3 in participating to be key BEPS 2 key key BEPS in the BEPS priority BEPS priority rule setting end action priority actions and 2015 (tbc) (tbc) appropriate measures in (b) Activity Risk 10 % 10 % 10 % Assessed Project DGI Audits lead to adjustments and thus 3.2.2: Assistance in in revenues to develop and of audits on audits on implement a profit BEPS in BEPS strategy on shifting on an in 2015, BEPS effective regime issues, to address tbc Transfer Pricing and other BEPS risks (OECD (c) Activity 3.2.3: N/A N/A Assessed Project DGI APAs between DGI and companies Assistance to and and and rules an not yet in Pricing fully in place to Agreement place facilitate (APA) program APA (see also above PDO level 1 (d) Activity3.2.4: 2 x 2 x 2 x Assessed Project DGI Skills/knowledge acquired support other Capacity in 2 in in 2 sub components through X 2 X X courses at courses courses tbc tbc tbc
Sub Component 3.2:Addressing Base Erosion and Profit Shifting (a) Activity 3.2.1: Assistance in participating in the BEPS rule setting and appropriate measures in BEPS actions to be end 2015 DGI adopts 1 key BEPS priority action (tbc) DGI adopts 2 key BEPS priority DGI adopts 3 key BEPS priority actions (tbc) Assessed Project DGI Participation in BEPS project leads to adoption of key actions for DGI. (b) Activity 3.2.2: Assistance to develop and implement a strategy on an effective regime to address Transfer Pricing and other BEPS risks (OECD Risk of profit shifting in 2015, tbc 10 % in audits on BEPS 10 % in on BEPS issues, 10 % in audits on BEPS Assessed Project DGI Audits lead to adjustments and thus revenues (c) Activity 3.2.3: Assistance to and an Pricing Agreement (APA) program (see also above PDO level 1 and rules not yet fully in place and in place to facilitate APA N/A N/A Assessed Project DGI APAs between DGI and companies (d) Activity3.2.4: Capacity through at 2 x in 2 X courses tbc 2 x in 2 X courses tbc 2 x in 2 X courses tbc Assessed Project DGI Skills/knowledge acquired support other sub components