Érosion de la base d'imposition et transfert de bénéfices

OECD and Eurasian officials meet in Azerbaijan to discuss BEPS implementation and solutions to the tax challenges of digitalisation


11/10/2019 - Over 70 delegates from 14 countries, as well as international and regional organisations, business, and civil society gathered in Baku, Azerbaijan on 8-10 October 2019 for the Fifth Regional Meeting on BEPS for Eurasian Countries. This was the latest in a series of regional meetings offering participants from different regions in the world the opportunity to provide their views and input into the OECD/G20 Inclusive Framework on BEPS from a regional perspective and in a regional setting.


The event was hosted by the Ministry of Taxes of the Republic of Azerbaijan together with the Organisation for Economic Co-operation and Development (OECD) and the Intra-European Organisation of Tax Administrations (IOTA). The regional meeting was opened by Mr. Ilkin Valiyev, Deputy Minister of Taxes of the Republic of Azerbaijan and Mr. Ben Dickinson, Head of the Global Relations and Development Division of the Centre for Tax Policy and Administration at the OECD. It was co-chaired by Mr. Orkhan Musayev from the Ministry of Taxes of the Republic of Azerbaijan and Mr. Wolfgang Büttner of the IOTA Secretariat.


Fifth Regional Meeting on BEPS for Eurasian Countries


Participants shared and discussed the steps and actions, as well as their experiences and challenges in implementing the BEPS measures, including signing and ratifying the Multilateral Instrument (MLI). This meeting also provided an opportunity to discuss the recent developments at the Inclusive Framework, in particular the work to develop a consensus solution to the tax challenges arising from the digitalisation of the economy. Participants emphasised the importance of this work and their commitment to be actively involved in the process.


Participants also worked together on practical case studies on Country-by-Country Reporting (BEPS Action 13) and preferential tax regimes (BEPS Action 5).


Updates were provided on the Inclusive Framework’s recent work on transfer pricing as well as on the development of toolkits to support low-income countries. The international and regional organisations and country participants discussed the range of capacity-building initiatives available to strengthen countries' tax systems and administrations, including the joint OECD/UNDP initiative Tax Inspectors Without Borders (TIWB) and OECD's new e-learning courses on international tax topics.


The outcomes of the meeting can be found in the Co-Chairs' Statement.


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