As the OECD BEPS Actions are a subject of discussion by tax administrations, the Indian Delhi Tribunal confirmed that such ideologies cannot be used as legislative doctrines for legal enforcement.
A non-legislative BEPS approach may become more common in the months/years prior to a country enacting such legislation into its regulatory framework. However, the BEPS concepts should not be used as a basis for assessment or litigation. Thus, there will be a short/long lead time, different in almost every country, as to when some, if any, of the BEPS Actions are enacted. This disparity should be recognized prior to raising BEPS concepts as an instrument of legal enforcement.
An EY Global Tax Alert provides additional information about the case.
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