Base Erosion and Profit Shifting

BEPS: Base Erosion and Profit Shifting

The OECD/G20’s Base Erosion and Profit Shifting (BEPS) plan is well underway with proposals and consultations on all actions. Change is coming. These pages will help businesses navigate what is happening, key deadlines and issues they might want to consider.


About BEPS

The G20 mandated the OECD to address concerns that current principles of national and international taxation were failing to keep pace with the global nature of modern trading and business models.


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.


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.


BEPS Articles

BEPS briefings, discussion papers and perspectives


BEPS News, Alerts and Updates

Global news, local views from Deloitte tax@hand


BEPS Contacts

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