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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.

Exchange of information on tax rulings

Transparency on tax rulings significantly increased, according to OECD peer reviews on BEPS Action 5 minimum standard.

2017 MAP Statistics

Members of the Inclusive Framework on BEPS commit to the implementation of the Action 14 minimum standard which includes timely and complete reporting of mutual agreement procedure statistics.

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.

Have your say

See the list of upcoming discussions drafts and public consultations on 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.

Exchange of information on tax rulings

Transparency on tax rulings significantly increased, according to OECD peer reviews on BEPS Action 5 minimum standard.

2017 MAP Statistics

Members of the Inclusive Framework on BEPS commit to the implementation of the Action 14 minimum standard which includes timely and complete reporting of mutual agreement procedure statistics.

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.

Have your say

See the list of upcoming discussions drafts and public consultations on 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.

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