Base Erosion and Profit Shifting


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Developing countries and BEPS

Public comments received on discussion draft on Action 10 (Low value-adding services) of the BEPS Action Plan


Thumbnail: BEPS Project and Developing Countries

Public comments received on discussion draft on Action 14 (Make dispute resolution mechanisms more effective)


Public comments received on follow-up work on Action 6 (Prevent treaty abuse)


 View all press releases Read more about our engagement with developing countries in the BEPS Project


About BEPS



Learn more about the background to the BEPS Project, engagement with developing countries, the 2014/15 deliverables and key areas of work.

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All reports related to the OECD/G20 BEPS Project are available online for free download.

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