Base Erosion and Profit Shifting

BEPS: Base Erosion and Profit Shifting

The OECD’s Base Erosion and Profit Shifting actions are 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 OECD began work on their BEPS project 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.


BEPS Articles

BEPS briefings, discussion papers and perspectives

Albert Baker

Deloitte Global Leader, Tax Policy

David Stallings

Deloitte Global Leader, Business Tax