Centre for Tax Policy and Administration

Base Erosion and Profit Shifting


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Developing countries and BEPS

Release of a discussion draft on BEPS Action 11 (Improving the analysis of BEPS)


Thumbnail: BEPS Project and Developing Countries

Release of a discussion draft on BEPS Action 3 (Strengthening CFC Rules)


Release of a discussion draft on BEPS Action 12 (Mandatory disclosure rules)


 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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We consult with business and other interested parties through a variety of means to inform its work in the tax area through discussion drafts and public consultations.

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