Inclusive Framework on Base Erosion and Profit Shifting (BEPS)

The OECD Inclusive Framework on BEPS, with more than 110 member countries, is focused primarily on cooperation between OECD countries (including Canada) and non-OECD countries to implement and monitor the outcomes of the OECD's BEPS Project, in order to ensure a global level playing field in tax and prevent offshore tax avoidance. The CRA, as part of its work on the Inclusive Framework on BEPS, has agreed to undertake a twinning program with Tax Administration of Jamaica (TAJ), to provide technical advice on matters pertaining to Base Erosion and Profit Shifting (BEPS) implementation. Several other OECD countries are also twinning with non-OECD members of the Inclusive Framework. Twinning, which was proposed by the OECD Secretariat, is intended to be a light touch program, with assistance being provided primarily by means of email and tele/videoconference.