Global Tax Reform: BEPS and Tax Transparency as Drivers

Insights on the drivers of global tax reform affecting multinational companies

Manal Corwin

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

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TaxNewsFlash—BEPS

BEPS and tax transparency developments

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Multilateral Instruments

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

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Resources to keep track of adoption of BEPS-related developments

BEPS Action 1: Taxation of the Digitalized Economy – Development Summary

Overview, covering direct and indirect taxes, of how countries are responding to the challenges arising from the digitalized economy, as of February 14, 2020

BEPS Action 13: Country Implementation Summary

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, as of February 7, 2020