Global Tax Reform: BEPS and Tax Transparency as Drivers

Insights from KPMG about the potential implications of these drivers on multinational companies

Manal Corwin

Manal Corwin

Principal and National Leader, International Tax, KPMG LLP (US)

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The OECD’s base erosion and profit shifting (BEPS) project responded to growing concerns among OECD and non-OECD countries alike about the risks to tax revenues, tax sovereignty, and tax fairness that BEPS behaviors pose. Intertwined is the call for enhanced transparency of multinational corporations’ global tax footprint. In turn, jurisdictions around the world have embarked on wide-ranging tax reform efforts to address BEPS and transparency issues, including widely adopting country-by-country (CbyC) reporting and signing the multilateral instrument (MLI), creating a significant impact on the global tax landscape.

Multilateral Instrument Insights

News and updates on U.S. income tax treaties and the OECD's MLI

Post-BEPS Controversy Readiness

Understand how BEPS may be a catalyst for increased global tax controversy

Latest TaxNewsFlash—BEPS

Stay abreast of BEPS and tax transparency developments

BEPS Action 15 - MLI Implementation Summary

Overview of countries that intend to sign, or have already signed, the OECD's BEPS Action 15 Multilateral Instrument as of September 27, 2018

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 October 16, 2018

List of Signed United States Competent Authority Agreements

List of signed United States Competent Authority Agreements on the exchange of country-by-country reports as of October 9, 2018