International collaboration to end tax avoidance
On 11 July 2023, 138 members of the OECD/G20 Inclusive Framework on BEPS agreed an Outcome Statement recognising the significant progress made and allowing countries and jurisdictions to move forward with historic, major reform of the international tax system.
Read moreUnderstanding 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, over 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.
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News & Events
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Multinational enterprises continue reporting low-taxed profit, even in jurisdictions with high corporate tax rates, underlining need for global tax reform
21 November 2023
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Azerbaijan signs landmark agreement to strengthen its tax treaties
20 November 2023
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Kuwait joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy
15 November 2023
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OECD releases information and statistics on Mutual Agreement Procedures
14 November 2023
