Global Tax Reform: BEPS and Tax Transparency as Drivers

Insights on the drivers of global tax reform affecting multinational companies

Manal Corwin

Manal Corwin

Principal in Charge, Washington National Tax, KPMG US

+1 202-533-3127
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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
January 15, 2021 | Overview, covering direct and indirect taxes, of how countries are responding to the challenges arising from the digitalized economy
BEPS Action 13: Country Implementation Summary
January 11, 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
BEPS Action 15 - MLI: Country Implementation Summary
December 21, 2020 | Overview of countries that intend to sign, or have already signed, the OECD's BEPS Action 15 Multilateral Instrument
List of Signed United States Competent Authority Agreements
List of Signed United States Competent Authority Agreements on the exchange of country-by-country reports (CbyCR), as of December 30, 2020

About KPMG's BEPS-related services

Links to OECD and European Commission sites

Webcast series

 

Oct. 19, 2020 | BEPS 2.0 : Update on Inclusive Framework's Progress on Pillars One and Two

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May 5, 2020 | KPMG International webcast – The Tax Impacts Arising from Increased Digitalization of Business Models

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Feb. 21, 2020 | Taxing the Digital Economy Update: Quest for OECD Pillar One Consensus

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KPMG Articles and Reports

Insights from KPMG professionals on key global tax reform developments

Insights from KPMG professionals on key global tax reform developments