Base erosion and profit shifting

Public comments received on the 2020 Review of BEPS Action 14


13/01/2021 - On 18 November 2020, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat invited public comments on the 2020 Review of BEPS Action 14. The OECD is grateful to the commentators for their input and now publishes the public comments received. 

Update 26/01/2021: Additional Comments have been added in their respective folders within the ZIP file. Please consult the "Read me" file for a description of all updates.


Public consultation meeting

The public consultation meeting will be held virtually on 1 February 2021. Further information on the meeting format and how to register is available on the dedicated event page.



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