Part 1 of a report to G20 Development Working Group on the impact of BEPS in Low Income Countries

The findings of this report are derived from dialogue and consultation with developing countries, and the experiences of international organisations working with developing countries. Direct consultations with developing countries were held in February and March 2014 at events organised by the OECD (in Asia and Latin America), the African Tax Administration Forum (in South Africa) and the Centre de rencontres et d’études des dirigeants des administrations fiscales (in Paris). The report also draws on dialogue with developing countries at meetings of the Task Force on Tax and Development (in October 2013 and March 2014), the meeting of the OECD Global Forum on Tax Treaties (in September 2013) and the meeting of the OECD Global Forum on Transfer Pricing (in March 2014).