Base erosion and profit shifting

OECD/G20 Inclusive Framework on BEPS: Progress Report July 2017-June 2018


Published 22 July 2018*


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*Please note that a new version was published on 25 July 2018 in order to correct Figure 1 on page 15: Signatories and parties to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting



In response to the G20’s call for broad and consistent implementation of the BEPS package, the OECD/G20 Inclusive Framework on BEPS was established in June 2016, and in its first 24 months, we have seen over 115 countries and jurisdictions become members.

This report by the Inclusive Framework presents the current state of play in progressing its mandate, covering the period from July 2017 to June 2018. Part 1 describes the major developments consisting of the work on addressing the tax challenges of the digitalisation of the economy and the coming into force of the BEPS multilateral instrument. Part 2 describes the progress in respect of the peer reviews of the BEPS minimum standards. Part 3 describes the wider BEPS implementation. These are followed by three annexes providing information on the membership of the OECD/G20 Inclusive Framework on BEPS (Annex A), a list of the BEPS actions and a guide to where this work is done within the OECD (Annex B), and a detailed description of the use of Country-by-Country reporting data to measure BEPS (Annex C).

This report was originally published as Annex 1 to the OECD Secretary-General Tax Report to the G20 Finance Ministers and Central Bank Governors, which was released on 22 July 2018 for the G20 Finance Ministers meeting in Buenos Aires, Argentina.






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