Two-part 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 (DWG) has asked the OECD to draw together the experiences of developing countries and international organisations in a report (of which this is Part 1) on the main sources of BEPS in developing countries and how these relate to the OECD/G20 BEPS Action Plan (‘the Action Plan’) on this issue. Annex A of this report identifies the relative significance to developing countries of each of the 15 Actions contained in the Action Plan.