This paper provides an overview of the called Action Plan BEPS, which is being drafted by OECD. The study is divided into three sections. First, it explains the background of the project, it refers to previous reports published by International Organizations and European Institutions. Second, the paper explains the current situation and the seven actions which are already published. Third, it exposes what are the next steps of the Action Plan before the end of BEPS in December 2015. Finally, the author reveals some conclusions.... [Leer más...]