This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl

This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion an

This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.

Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adop

The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on th