International collaboration to end tax avoidance
On 11 July 2023, 138 members of the OECD/G20 Inclusive Framework on BEPS agreed an Outcome Statement recognising the significant progress made and allowing countries and jurisdictions to move forward with historic, major reform of the international tax system.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: Progress Report on Administration and Tax Certainty Aspects of Amount A of Pillar One
October 2022 | Stakeholder input
Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
October 2021 | Events
Developing Countries and the OECD/G20 Inclusive Framework on BEPS
October 2021 | Publications & reports
News & Events
Public comments received on Amount B under Pillar One relating to the simplification of transfer pricing rules
20 September 2023
08 September 2023
23 August 2023
OECD and IGF received public comments on draft toolkits to support developing countries in addressing base erosion and profit shifting risks when pricing minerals
26 July 2023