OECD/G20 Base Erosion and Profit Shifting Project

Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. In 2016, the OECD and G20 established an Inclusive Framework on BEPS to allow interested countries and jurisdictions to work with OECD and G20 members to develop standards on BEPS related issues and reviewing and monitoring the implementation of the whole BEPS Package. Over 100 countries and jurisdictions have joined the Inclusive Framework.

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ISSN: 23132612 (online)
https://doi.org/10.1787/23132612

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Date Date	Title Title	Click to Access
21 Mar 2023	Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping OECD Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer...	Click to access in HTML WEB Click to download PDF - 3.75MB PDF Click to download EPUB - 823.39KB ePUB Click to Read online and share READ
14 Dec 2022	Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings OECD Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum...	Click to access in HTML WEB Click to download PDF - 4.40MB PDF Click to download EPUB - 783.40KB ePUB Click to Read online and share READ
04 Oct 2022	Country-by-Country Reporting – Compilation of 2022 Peer Review Reports OECD Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the...	Click to access in HTML WEB Click to download PDF - 2.21MB PDF Click to download EPUB - 572.97KB ePUB Click to Read online and share READ
13 Sept 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, Viet Nam (Stage 2) OECD Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...	Click to download PDF - 1.46MB PDF Click to Read online and share READ
13 Sept 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, The United Arab Emirates (Stage 2) OECD Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...	Click to download PDF - 1.47MB PDF Click to Read online and share READ
13 Sept 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, Trinidad and Tobago (Stage 2) OECD Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...	Click to download PDF - 1.28MB PDF Click to Read online and share READ
13 Sept 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, Thailand (Stage 2) OECD Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...	Click to download PDF - 1.46MB PDF Click to Read online and share READ
13 Sept 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, Saint Kitts and Nevis (Stage 2) OECD Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...	Click to download PDF - 1.29MB PDF Click to Read online and share READ
13 Sept 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, Qatar (Stage 2) OECD Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...	Click to download PDF - 1.46MB PDF Click to Read online and share READ
13 Sept 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, Oman (Stage 2) OECD Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...	Click to download PDF - 1.35MB PDF Click to Read online and share READ
13 Sept 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, Kazakhstan (Stage 2) OECD Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...	Click to download PDF - 1.49MB PDF Click to Read online and share READ
13 Sept 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, Greenland (Stage 2) OECD Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...	Click to download PDF - 1.25MB PDF Click to Read online and share READ
13 Sept 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, Gibraltar (Stage 2) OECD Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...	Click to download PDF - 1.18MB PDF Click to Read online and share READ
13 Sept 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, Barbados (Stage 2) OECD Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...	Click to download PDF - 1.42MB PDF Click to Read online and share READ
13 Sept 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, Bahrain (Stage 2) OECD Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...	Click to download PDF - 1.28MB PDF Click to Read online and share READ
13 Sept 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, Aruba (Stage 2) OECD Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...	Click to download PDF - 1.28MB PDF Click to Read online and share READ
14 Apr 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, Tunisia (Stage 2) OECD This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Tunisia.	Click to download PDF - 1.46MB PDF Click to Read online and share READ
14 Apr 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, Morocco (Stage 2) OECD This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Morocco.	Click to download PDF - 1.43MB PDF Click to Read online and share READ
14 Apr 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, Macau, China (Stage 2) OECD This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Macau, China.	Click to download PDF - 1.23MB PDF Click to Read online and share READ
14 Apr 2022	Making Dispute Resolution More Effective – MAP Peer Review Report, Faroe Islands (Stage 2) OECD This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the Faroe Islands.	Click to download PDF - 1.25MB PDF Click to Read online and share READ

1 2 3 4 5 … 11 | Next >

1 - 20 of 211 results

Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping
OECD
21 Mar 2023

Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer...

Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings
OECD
14 Dec 2022

Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum...

Country-by-Country Reporting – Compilation of 2022 Peer Review Reports
OECD
04 Oct 2022

Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the...

Making Dispute Resolution More Effective – MAP Peer Review Report, Viet Nam (Stage 2)
OECD
13 Sept 2022

Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...

Making Dispute Resolution More Effective – MAP Peer Review Report, The United Arab Emirates (Stage 2)
OECD
13 Sept 2022