Global Tax Reform: BEPS and Tax Transparency

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 reporting (CBCR) 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 solution to address the challenges arising from digital business models. Together, these reforms are creating a significant impact on the global tax landscape. You'll find resources on this page to help you to stay abreast of all ongoing BEPS project action plan developments.