Insight

Global Tax Reform

BEPS and Tax Transparency: Insights on the drivers of global tax reform affecting multinational companies

The OECD's BEPS project has spurred jurisdictions around the world to propose and adopt wide-ranging reforms to address base erosion and profit shifting as well as tax transparency issues, including country-by-country (CbC) reporting and tax treaty changes implemented via the multilateral instrument (MLI). In addition, almost all members of the OECD/G20 Inclusive Framework on BEPS have now agreed to a long-term two-pillar approach to further modernizing the international tax system. Together, these reforms are creating significant impacts on the global tax landscape.

You'll find resources on this page to help you stay abreast of ongoing BEPS project and related reform developments.

 

Pillar Two, Global Minimum Tax

Insights the impact of the Pillar Two and how companies are responding

Insights the impact of the Pillar Two and how companies are responding

Global Tax Transparency

Insights on tax transparency initiatives: CbC reporting, MDR, ESG reporting, and more

Insights on tax transparency initiatives: CbC reporting, MDR, ESG reporting, and more

U.S. Tax Treaties and OECD MLI

Insights on applying income tax treaties to cross-border activities and transactions

Insights on applying income tax treaties to cross-border activities and transactions

Pillar One: Where Next?

February 28 TaxWatch webcast on the status of Amounts A and B

February 28 TaxWatch webcast on the status of Amounts A and B

TaxNewsFlash – BEPS | Access alerts
More KPMG Insights on BEPS

Resources to keep track of adoption of BEPS-related developments

 

MLI: Country Implementation Summary

May 23, 2023

Overview of countries that intend to sign on, or have already signed on, the OECD's BEPS Action 15 Multilateral Instrument as well as initial article elections by signatory

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BEPS | Inclusive Framework on Base Erosion and Profit Shifting