International collaboration to end tax avoidance
On 8 October 2021, 136 countries and jurisdictions joined a new two-pillar plan to reform international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate.Read more
Understanding tax avoidance
Domestic tax base erosion and profit shifting (BEPS) due to multinational enterprises exploiting gaps and mismatches between different countries' tax systems affects all countries. Developing countries' higher reliance on corporate income tax means they suffer from BEPS disproportionately.
Business operates internationally, so governments must act together to tackle BEPS and restore trust in domestic and international tax systems. BEPS practices cost countries 100-240 billion USD in lost revenue annually, which is the equivalent to 4-10% of the global corporate income tax revenue.
Working together in the OECD/G20 Inclusive Framework on BEPS, 140 countries and jurisdictions are implementing 15 Actions to tackle tax avoidance, improve the coherence of international tax rules, ensure a more transparent tax environment and address the tax challenges arising from the digitalisation of the economy.
More about BEPS
Compare your country
Discover the international state of play with this interactive map presenting key indicators and outcomes of the OECD's work on international tax matters.Discover more
Developing Countries and the OECD/G20 Inclusive Framework on BEPS
October 2021 | Publications & reports
Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
October 2021 | Events
Statement on a Two–Pillar Solution to Address the Tax Challenges Arising from the Digitalisation
July 2021 | Events
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS
Toolkits & guidance
News & Events
Progress continues in making tax dispute resolution more effective and in improving tax transparency through Country-by-Country reporting
18 October 2021
13 October 2021
08 October 2021
30 September 2021