The BEPS Package equips governments with domestic and international instruments to address tax avoidance and ensure that profits are taxed where economic activities generating the profits are performed and where value is created.
Automatic exchange of information is the systematic and periodic transmission of tax information by countries to the residence country concerning various categories of income. Find out more about our work in this area, including the Common Reporting Standard.
Latest developments in the implementation of the internationally agreed tax standard.
Tax Inspectors Without Borders is a joint OECD/UNDP initiative which provides expert assistance and facilitates the transfer of tax audit knowledge to developing countries tax administrations using a practical “learning by doing” approach.