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
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Webcast: Save the date and register for live OECD Tax Talks
26 June 2017
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Third meeting of the Inclusive Framework on BEPS delivers results
22 June 2017
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OECD releases BEPS discussion drafts on attribution of profits to permanent establishments and transactional profit splits
22 June 2017
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Botswana joins the Inclusive Framework on BEPS
9 June 2017
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Save the date: Q&A webinar on the Multilateral BEPS Convention
9 June 2017
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