Base erosion and profit shifting (BEPS)

The implementation of the base erosion and profit shifting framework developed by the Organisation for Economic Co-operation and Development requires organizations to re-evaluate their business. We can help you develop the sustainable tax framework the new environment demands.

What EY can do for you

The base erosion and profit shifting (BEPS) project of the Organisation for Economic Co-operation and Development has rapidly moved to the implementation phase, fundamentally changing the landscape. This new environment requires businesses to re-evaluate their operational and financing structures, identify communications strategies and assess their tax strategy, all with the aim of developing a sustainable tax framework.

Our global reach combined with our technical experience and tax advisory capabilities can help you evaluate potential BEPS pressure points for your business and develop plans so that your business models and structures are aligned with the new global tax mindset.

The latest on BEPS

Access our monthly report on the most recent BEPS-driven activity, global and regional policy trends and implementation in individual countries. Also available is our Latest on BEPS — 2019 mid-year review, which highlights and recapitulates the OECD and country developments related to the fifteen BEPS Actions through the first semester of 2019, and contains a sub-report dedicated to the EU BEPS-related activity.

BEPS developments tracker

For technical updates, our BEPS developments tracker allows users to browse and filter BEPS developments by date, geographical location and related BEPS Action.

OECD General developments by Action

Access OECD BEPS developments for the core principles by Action, in addition to EY’s comment letters.

  • BEPS: Action 13

    Access EY’s country-by-country implementation overview to see how countries around the world are adopting BEPS recommendations.

    Learn more

  • The OECD’s Multilateral Instrument

    The BEPS Multilateral Instrument or “MLI” enables jurisdictions to swiftly implement the treaty-based recommendations from the BEPS package, including some of the minimum standards. The MLI has been signed by over 75 jurisdictions and it represents one of the most important changes to cross-border tax norms in history. It will impact business structures, transactions and potentially even business models themselves, and is expected to generate significant levels of controversy relating to the interpretation and application of treaties

    Access our external MLI tool

  • Country-by-country (CbC) reporting

    EY has also developed a separate CbC reporting tool “CbCR Web™” that helps you generate CbC reporting data, as required under BEPS Action 13.

    Learn more

     

  • Transfer pricing documentation

    EY has developed TP Web™, a comprehensive transfer pricing documentation tool that can help you streamline your internal processes and generate reporting packages to support transfer pricing documentation requirements under BEPS Action 13.

    Learn more

BEPS

Are you staying up-to-date on the OECD project on Base Erosion and Profit Shifting (BEPS) and the BEPS-driven developments already happening in individual countries?

Find out more

2019 Transfer pricing and international tax survey report

Insights and analysis about the ways that profound change, transparency and controversy are reshaping a critical business function.

Find out more

Contact us

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