OECD BEPS report and action plan

The OECD issued a February 2013 report Addressing Base Erosion and Profit Shifting (BEPS). The BEPS report responds to growing concerns among OECD and non-OECD countries alike about the risks to tax revenues, tax sovereignty and tax fairness that BEPS behaviors pose, in particular when these results lead to unanticipated double non-taxation.

On July 19, 2013, the OECD released a coordinated action plan for the BEPS project for the G20 governments.

For more information

BEPS / tax transparency resources 

The debate

Corporate social responsibility, tax governance, enhanced transparency with tax authorities and “fair share” tax accountability are all topics increasingly debated. Stakeholders involved in this tax transparency debate are wide ranging and include taxpayers, tax authorities, the European Commission, G8 and G20 countries, and the Organisation for Economic Co-operation and Development (OECD).

KPMG news reports - Mexico

KPMG news reports of developments of interest to multinationals―OECD's base erosion and profit shifting (BEPS) initiative and tax transparency―are provided below.

Response to the debate

A collective understanding of the importance of active public dialogue is increasing, and KPMG professionals are actively engaged in this dialogue and in developing effective responses to the tax transparency debate.

Insights from KPMG


KPMG hosts webcasts to help clients understand the effects of evolving developments surrounding the tax transparency debate. Recent and upcoming webcasts include: