OECD/G20 Base Erosion and Profit Shifting Project
Addressing the Tax Challenges of the Digital Economy
Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This set includes the first 7 actions which were delivered in September 2014.