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 inclusive framework, over 100 countries and jurisdictions are collaborating to implement the BEPS measures and tackle BEPS.
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.
Tax co-operation indicators
Discover the international state of play with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters, with close to 150 countries and jurisdictions.
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.
Have your say
See the list of upcoming discussions drafts and public consultations on BEPS
Latest news & events
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OECD and IGF invite comments on a draft practice note that will help developing countries address profit shifting from their mining sectors via excessive interest deductions
18 April 2018
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Milestone in BEPS implementation: Multilateral BEPS Convention will enter into force on 1 July following Slovenia’s ratification
22 March 2018
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OECD releases additional guidance on the attribution of profits to a permanent establishment under BEPS Action 7
22 March 2018
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Tax Challenges Arising from Digitalisation: More than 110 countries agree to work towards a consensus-based solution
16 March 2018
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Webcast: Watch the OECD Tax Talks replay
16 March 2018
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