International collaboration to end tax avoidance
As of 4 November 2021, over 135 countries and jurisdictions joined a new two-pillar plan to reform international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate.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
International tax reform: OECD releases technical guidance for implementation of the global minimum tax
02 February 2023
Tax challenges arising from digitalisation: Public comments received on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules
30 January 2023
Tax dispute resolution: OECD releases revised methodology for the BEPS Action 14 peer reviews, additional data points in the MAP Statistics and a new framework for APA Statistics
24 January 2023
Tax challenges arising from digitalisation: Public comments received on the draft Multilateral Convention provisions on digital services taxes and other relevant similar measures under Amount A of Pillar One
24 January 2023