Organised by

Jointly organised by UN DESA and OECD

Summary

Base Erosion and Profit Shifting (BEPS) is a global problem which requires global solutions. BEPS refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity, resulting in little or no overall corporate tax being paid. BEPS is of major significance for developing countries due to their heavy reliance on corporate income tax. An inclusive approach and the input of developing countries are needed to ensure the specific challenges they face are taken into account in designing BEPS solutions.

This session aims at raising awareness on the impact of BEPS on developing countries and how the OECD/G20 BEPS Project is tackling BEPS as a collective international effort.

Related Information

• BEPS and Developing Countries
• About BEPS
• OECD’s Tax and Development Programme
• OECD’s Global Relations Calendar of Events
• UN Handbook on Selected Issues in Protecting the Tax Base of Developing Countries
• Draft agenda
• Concept Note

Contact

For inquiries regarding this side event, please contact

• Ben Dickinson, ctp.beps@oecd.org