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 moreUnderstanding 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 140 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.
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Discover the international state of play with this interactive map presenting key indicators and outcomes of the OECD's work on international tax matters.
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News & Events
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OECD and IGF receive public comments on a draft toolkit to support developing countries in addressing base erosion and profit shifting risks when pricing minerals (lithium)
26 February 2024
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Tax challenges arising from digitalisation: Release of Amount B report to simplify transfer pricing rules and conforming changes to the Commentary of the OECD Model Tax Convention
19 February 2024
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Inclusive Framework Members continue countering harmful tax practices
06 February 2024
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[WEBINAR] Update of the economic impact assessment of the Global Minimum Tax
09 January 2024