BEPSkezdeményezések

BEPSkezdeményezések refers to the Base Erosion and Profit Shifting (BEPS) initiative undertaken by the Organisation for Economic Co-operation and Development (OECD) and the G20. This project aims to combat tax avoidance strategies employed by multinational enterprises that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations. The BEPS project seeks to ensure that profits are taxed where economic activities are performed and where value is created.

The BEPS initiative was launched in 2013 in response to growing concerns about the erosion of tax bases and the shifting of profits by multinational enterprises. It involves a comprehensive set of 15 Actions designed to address the complexities of international taxation in the 21st century. These actions cover various aspects, including digital economy taxation, treaty abuse, transfer pricing, controlled foreign company rules, and transparency.

Key outcomes of the BEPS project include the development of recommendations for countries to implement into their domestic laws and bilateral tax treaties. The OECD and G20 have been actively working with over 100 countries and jurisdictions to implement these measures. The goal is to create a more level playing field for businesses and to ensure that governments have the necessary tools to collect their fair share of tax revenue. The BEPS framework represents a significant effort to reform the international tax system and adapt it to the realities of a globalized economy.