OECD initiative on Base Erosion and Profit Shifting (BEPS)

Tax Policy Bulletin ()

This bulletin addresses the Base Erosion and Profit Shifting work-stream of the Organisation for Economic Cooperation and Development (OECD) and the OECD's progress report on the topic for the G20. The OECD refers to this as BEPS and it is, in some respects, a wider reinstatement of the work done which began under the banner of Harmful Tax Practices in the 1990s and many of the subsequent projects which have followed it.