ARTICLE · 26 NOVEMBER 2015

Final BEPS Reports Issued By OECD

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The BEPS project outlines 15 action points aimed at tackling the increasing international concern at multinational enterprises avoiding taxes.

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The OECD published 13 final reports along with an explanatory statement under its base erosion and profit shifting (BEPS) project on the 5th October 2015. This was endorsed three days later on the 8th October 2015 by the G20 Finance Ministers' meeting in Peru'.

The BEPS project outlines 15 action points aimed at tackling the increasing international concern at multinational enterprises avoiding taxes. The 13 reports were issued as a result of a 2-year project that began with the Action Plan on BEPS, endorsed by the G20 leaders in 2013, with the participation of over 60 countries that agreed over a comprehensive set of measures related to significant changes in taxation regimes around the world.

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