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 “The Latest on BEPS and Beyond” on the most recent BEPS-driven activity, global and regional policy trends and implementation in individual countries. Also available is our The Latest on BEPS and Beyond: a 2020 review, which highlights and recapitulates the OECD and country developments related to the fifteen BEPS Actions from 1 January - 31 December 2020, and contains a sub-report dedicated to the EU BEPS-related activity.

  • 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 90 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

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