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Áirítear i bPlean Gníomhaíochta BEPS an coincheap de “ghníomhaíocht shubstaintiúil”, a chuireann srian le feidhmiú scéimeanna fabhracha i leith tuillimh a bhfuil nasc cúiseach acu le costais a d’íoc an chuideachta chun an bhunsócmhainn a fhorbairt.
The BEPS Action Plan includes the concept of ‘substantial activity’, which limits the application of preferential schemes to earnings which have a causal connection to costs borne by the company to develop the underlying asset.