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.
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.
In order to ensure consistent implementation and certainty for both tax administrations and taxpayers, the OECD has released further guidance on the implementation of country-by-country reporting.
Have your say
See the list of upcoming discussions drafts and public consultations on BEPS
Latest news & events
-
Nigeria signs both the Multilateral BEPS Convention and the CRS Multilateral Competent Authority Agreement to tackle international tax avoidance and evasion
17 August 2017
-
Public comments received on the draft contents of the 2017 Update to the OECD Model Tax Convention
11 August 2017
-
BEPS: Neutralising the tax effects of branch mismatch arrangements
27 July 2017
-
OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting (BEPS Action 13)
18 July 2017
-
Cameroon becomes the 70th jurisdiction to join the multilateral BEPS Convention
11 July 2017
- More News
Stay connected
- Sign-up to our e-mail alerts
- Follow us @OECDtax
- ctp.beps@oecd.org