Objective: To tackle tax avoidance, to improve the coherence of international tax rules and to ensure a more transparent tax environment.
- Digital economy
- Hybrids
- CFC rules
- Interest deductions
- Harmful tax practices
- Treaty abuse
- Permanent establishment status
- Transfer pricing
- BEPS data analysis
- Disclosure of aggressive tax planning
- Transfer pricing documentation
- Dispute resolution
- Multilateral instrument
See G20/OECD Inclusive Framework on Base Erosion and Profit Shifting here and steps of action here