Over 300 senior tax officials from more than 100 jurisdictions and international organizations met in Paris during the 18th Annual Tax Treaty Meeting to discuss solutions to unintended double non-taxation caused by base erosion and profit shifting (BEPS).  According to the press release, the officials “discussed the content of the Action Plan on BEPS released in July 2013 and ways through which developing countries can engage and provide input.”  The Action Plan on BEPS relates to “tax planning strategies that exploit gaps and mismatches in tax rules to make profits ‘disappear’ for tax purposes or to shift profits to locations where there is little or no real activity.”  The actions outlined in the plan are due to be delivered by July 2015.