OECD Tax and Devbelopment, BEPS 2017-2020 - OECD Tax and Development, BEPS NEW STRATEGY

The programme seeks to help developing countries address tax avoidance. Specifically, the project will support the implementation of the Base Erosion and Profit Shifting (BEPS) Package released in November 2015, ensuring effective developing country participation in the Inclusive Framework on BEPS, which gives all participating countries the opportunity to participate on an equal footing in the international standard setting body for international tax. This proposal builds upon several years of successful work, which has been instrumental in creating the Inclusive Framework. Enabling developing countries to make the most of international tax reforms, and participate effectively in the global processes on tax, are a key aim of the 2015 Addis Ababa Action Agenda. The BEPS process and Inclusive Framework provide a route to achieve much of this ambition