Global Tax Reform: BEPS and Tax Transparency

Insights on the drivers of global tax reform affecting multinational companies

Principal in Charge, Washington National Tax, KPMG US

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The OECD’s base erosion and profit shifting (BEPS) project has spurred jurisdictions around the world to adopt wide-ranging tax reforms to address BEPS and transparency issues, including country-by-country (CbyC) reporting and tax treaty changes implemented via the multilateral instrument (MLI). The OECD is now poised to recommend a long-term solution to addressing the challenges arising from digital business models. Together, these reforms are creating a significant impact on the global tax landscape.

Tax & Digitalization

Developments in the taxation of the digital economy

Developments in the taxation of the digital economy

TaxNewsFlash—BEPS

BEPS initiative and tax transparency developments

BEPS initiative and tax transparency developments

Multilateral Instruments

Updates & insights on U.S. income tax treaties & the OECD's MLI

Updates & insights on U.S. income tax treaties & the OECD's MLI

Resources to keep track of adoption of BEPS-related developments

BEPS Action 1: Taxation of the Digitalized Economy Developments

July 22, 2021 | Overview, covering direct and indirect taxes, of how countries are responding to the challenges arising from the digitalized economy

You Can Also Track Developments with This App: The Digital Economy Tax Tracker App, developed by KPMG Global Services Hungary, covers both direct tax (BEPS 2.0 and digital services tax) and indirect tax (goods and services tax (GST) and value-added tax (VAT)) content for more than 70 countries. Content and additional jurisdictions are added on an ongoing basis.

Download for free from the Apple App Store or Google Play

BEPS Action 13: Country Implementation Summary

July 14, 2021 | Overview of countries that intend to adopt, or have already adopted, draft or final legislation or regulations implementing the OECD's BEPS Action 13 documentation requirements