This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion an

This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion an

This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl

Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project

Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adop