BEPS Reports


2015 Final Reports

The OECD presented the final package of measures for a comprehensive, coherent and co-ordinated reform of the international tax rules to be discussed by G20 Finance Ministers at their meeting on 8 October, in Lima, Peru.  The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project provides governments with solutions for closing the gaps in existing international rules that allow corporate profits to « disappear » or be artificially shifted to low/no tax environments, where little or no economic activity takes place.


BEPS Implementation Package February 2015 gif

Key elements to enable implementation (February 2015)

OECD and G20 countries have agreed three key elements that will enable implementation of the BEPS Project:



GIF Deliverables 2014

Publication date: 16/09/14

2014 Deliverables

Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This is the first set of reports and recommendations which address seven of the actions in the BEPS Action Plan. 

Cover: G20 DWG Report Part 1

Report to G20 Development Working Group on the impact of BEPS in Low Income Countries

At the G20’s request, the OECD is leading the development of a strategy to address base erosion and profit shifting (BEPS). The Development Working Group has asked the OECD to draw together the experiences of developing countries and international organisations in a report on the main sources of BEPS in developing countries and how these relate to the OECD/G20 BEPS Action Plan on this issue.

Press release: OECD and G20 pursue efforts to curb multinational tax avoidance and offshore tax evasion in developing countries


Action Plan on Base Erosion and Profit Shifting

Publication date:19/07/13
Pages: 48

Action Plan on Base Erosion and Profit Shifting

Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.

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Addressing Base Erosion and Profit Shifting

Publication date:12/02/13
Pages: 88

Addressing Base Erosion and Profit Shifting

This report presents the studies and data available regarding the existence and magnitude of BEPS and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create.


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