Action Plan on Base Erosion and Profit Shifting
Taxation is at the core of countries' sovereignty, but in recent years, multinational
companies have avoided taxation in their home countries by pushing activities abroad
to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by
creating this action plan to address base erosion and profit shifting. This plan identifies
a series of domestic and international actions to address the problem and sets timelines
for the implementation.
Published on July 19, 2013Also available in: German, Spanish, French, Portuguese, Russian