International collaboration to end tax avoidance
As of 4 November 2021, over 135 countries and jurisdictions joined a new two-pillar plan to reform international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate.Read more
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, over 135 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
Compare your country
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
Have your say: OECD launches public consultation on the tax challenges of digitalisation
February 2022 | Stakeholder input
Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules
December 2021 | Publications & reports
Developing Countries and the OECD/G20 Inclusive Framework on BEPS
October 2021 | Publications & reports
Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
October 2021 | Events
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15 June 2022
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25 May 2022
25 May 2022