Base Erosion and Profit Shifting

The Global Tax Reset & BEPS (Base Erosion & Profit Shifting)

There is a global tax reset underway. Initiatives like the OECD/G20 Base Erosion and Profit Shifting (BEPS) project will fundamentally change the global tax landscape. Already, tax has become a significant strategic business issue. These pages will help businesses navigate this new environment.

Perspectives

BEPS Actions

There are 15 BEPS Actions that are currently being considered and worked on by the OECD. For each of the Actions, there are factors to consider such as the timing, impact and potential impact on policy. The OECD/G20 has set a number of deadlines to conclude on the BEPS Actions.

Perspectives

New: 2016 BEPS global survey

The OECD Base Erosion and Profit Shifting (BEPS) survey gauges the views of multinational companies regarding the increased media, political and activist group interest in "responsible tax" and BEPS, and the expected resulting impact on their organizations.

Perspectives

G20/OECD Timeline

An overview of the information and documentation that has been released by the OECD during the course of the BEPS Action Plan, together with relevant Deloitte or third party content and commentary.

Perspectives

About BEPS and FAQs

An overview of the BEPS Project and frequently asked questions and answers.

Perspectives

Articles, briefings and discussion papers

Deep-dive pieces focusing on the global tax reset, BEPS and other factors influencing the global tax landscape.

Perspectives

News and updates

Visit Deloitte tax@hand for tax news and updates on BEPS and other issues driving the global tax reset.

Perspectives

Dbriefs webcasts

Dbriefs Webcasts feature our professionals discussing critical issues that affect your business. 

Perspectives

Final BEPS action plans released

Deloitte perspective on the final reports and explanatory statement published by the OECD on 5 October 2015.

Perspectives

BEPS Contacts

Find local BEPS experts for a discussion on how BEPS actions may impact your organization.