In this video, Andrew Auerbach, Senior Tax Adviser at the OECD’s Centre for Tax Policy and Administration, provides a high-level overview of the 2025 Inclusive Framework report "Recognising Progress and Reducing Burdens in the BEPS Minimum Standards".
BEPS Minimum Standards: Recognising Progress and Reducing Burdens
Following the publication of the fifteen Base Erosion and Profit Shifting (BEPS) Actions in 2015 and the establishment of the Inclusive Framework as a platform through which countries and jurisdictions across the globe work collaboratively to counter BEPS activity, a key aspect of this work has consisted of conducting peer reviews of the implementation of the four BEPS Minimum Standards.
The results have been impressive, and with the peer reviews at a mature stage, the Inclusive Framework has now streamlined the processes to ensure that BEPS risks are appropriately addressed without creating undue burdens on its member countries and jurisdictions.