2025年3月13日 · The 15 Actions developed in the context of the OECD/G20 BEPS Project, equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created.

Le projet BEPS fait référence aux stratégies de planification fiscale utilisées par les entreprises multinationales qui exploitent les lacunes et les disparités des règles fiscales pour éviter de payer l'impôt.

This document sets out the Statement discussed in the OECD/G20 Inclusive Framework on BEPS. 139 member jurisdictions have agreed to it as of 9 June 2023. It is noted that not all Inclusive Framework members have joined as of today.

The Inclusive Framework on BEPS sets sights on Multilateral Convention signature by end of June as negotiations on a Pillar One package nears completion.

Today, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) released further technical guidance to assist governments with implementation of the global minimum tax under Pillar Two and a statement on the timeline of the Multilateral Convention (MLC) under Pillar One.

This is the seventh annual progress report of the OECD/G20 Inclusive Framework on BEPS. This report sets out an overview of the progress made by the Inclusive Framework, covering the period from September 2022 to September 2023.

This is the sixth annual progress report of the OECD/G20 Inclusive Framework on BEPS. This report sets out an overview of the progress made by the OECD/G20 Inclusive Framework, covering the period from September 2021 to September 2022.

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