Share

Base erosion and profit shifting

Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations. Under the OECD/G20 Inclusive Framework on BEPS, over 125 countries and jurisdictions are collaborating to implement the BEPS measures and tackle BEPS.

Corporate Tax Statistics

New database provides critical indicators for the analysis of BEPS, from which revenue losses are estimated at USD 100-240 billion, equivalent to 4-10% of corporate tax revenues.

Exchange of information on tax rulings

Transparency on tax rulings significantly increased, according to OECD peer reviews on BEPS Action 5 minimum standard.

Tax challenges arising from digitalisation

All members of the Inclusive Framework on BEPS agree to direction of work on digitalisation and the international tax rules through to 2020.

Have your say

See the list of upcoming discussions drafts and public consultations on BEPS

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

The new convention allows jurisdictions to transpose results from the OECD/G20 BEPS Project into their existing networks of bilateral tax treaties.

Corporate Tax Statistics

New database provides critical indicators for the analysis of BEPS, from which revenue losses are estimated at USD 100-240 billion, equivalent to 4-10% of corporate tax revenues.

Exchange of information on tax rulings

Transparency on tax rulings significantly increased, according to OECD peer reviews on BEPS Action 5 minimum standard.

Tax challenges arising from digitalisation

All members of the Inclusive Framework on BEPS agree to direction of work on digitalisation and the international tax rules through to 2020.

Have your say

See the list of upcoming discussions drafts and public consultations on BEPS

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

The new convention allows jurisdictions to transpose results from the OECD/G20 BEPS Project into their existing networks of bilateral tax treaties.

About

BEPS Actions

Monitoring & review

Events & public consultations

Videos

FAQs

Latest news & events

Stay connected