The 18th Plenary Meeting of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) took place on 28-30 October 2026 in Paris, France, bringing together more than 410 participants from 131 jurisdictions, as well as observers from 12 international organisations. The meeting marked the 10th anniversary of the Inclusive Framework, which has grown from 82 to 148 members since 2016. Members welcomed Guatemala as the newest member of the Inclusive Framework, reflecting its continued expansion and global reach.
The Inclusive Framework is a platform enabling jurisdictions to work together on cross-border international tax matters to ensure a more coherent and stable international tax system that supports investment and growth.
During the three-day meeting, participants reviewed progress over the past decade, including the widespread implementation of the BEPS standards, and, since 2021, the development and implementation of the Global Minimum Tax, including the recent Side-by-Side package. Members also continued their dialogue on the tax challenges arising from the digitalisation of the economy and agreed to advance work to build a common understanding of perceived challenges and their relationship to existing international tax rules, with a view to preserving certainty, stability and durability in the international tax system. In addition, Inclusive Framework members approved the next phase of work on the global mobility of workers and discussed issues relating to domestic resource mobilisation, the interactions between tax policy, inequality and growth, the implications of demographic shifts for taxation, and the use of artificial intelligence in tax administration.
An outcome statement agreed by consensus by the Members of the Inclusive Framework sets out the meeting’s key conclusions and next steps:
For more information on BEPS, visit: https://www.oecd.org/en/topics/policy-issues/base-erosion-and-profit-shifting-beps.html.
Inquiries should be directed to Communications Office of the OECD Centre for Tax Policy and Administration.
