The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project laid the foundations of the project to address the tax … challenges arising from the digitalisation of the economy with the release of the BEPS Action 1 Report. Since then, the OECD/G20 … Inclusive Framework on BEPS has been working on the issue, delivering an interim report in March 2018, at the request of the G20 …

, the OECD and G20 launched the Base Erosion and Profit Shifting (BEPS) project in 2013, and this has in October, 2015 … matter of trust. BEPS is depriving countries of precious resources to jump-start growth, tackle the effects of the global … economic crisis and create more and better opportunities for all. But beyond this, BEPS has been also eroding the trust of …

This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and …

The OECD's BEPS Project was a major attempt to harmonize tax principles between jurisdictions and prevent tax motivated … artificial profit shifting. One aspect of the BEPS Project is Action 5's tax ruling transparency framework. High …