International collaboration to end tax avoidance
Under the OECD/G20 Inclusive Framework on BEPS, 140 countries and jurisdictions are collaborating to put an end to tax avoidance strategies that exploit gaps and mismatches in tax rules to avoid paying tax.
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
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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
Statement on a Two–Pillar Solution to Address the Tax Challenges Arising from the Digitalisation
July 2021 | Events
Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of the Economy
October 2020 | Publications & reports
Road map for resolving the tax challenges arising from digitalisation of the economy
May 2019 | Publications & reports
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS
Toolkits & guidance
News & Events
Togo joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy
31 August 2021
Barbados joins agreement to address the tax challenges arising from the digitalisation of the economy
12 August 2021
Progress towards a fairer global tax system continues as additional countries bring their preferential tax regimes in line with international standards
05 August 2021
OECD updates transfer pricing country profiles to include new fields on financial transactions and permanent establishments
03 August 2021