BEPSprojekt

BEPSprojekt is a term used in German-language contexts to describe a program or initiative aimed at implementing BEPS measures—Base Erosion and Profit Shifting—within a country, region, or organization. BEPS itself is an OECD/G20 project launched in 2013 to curb tax avoidance by multinational enterprises by aligning taxation with economic activity and increasing transparency.

Typical BEPSprojekt activities include assessing gaps in domestic law and practice, translating BEPS actions into national legislation, and building compliance programs. Core components often cover transfer pricing documentation and country-by-country reporting (Action 13), strengthening anti-hybrid rules, improving controlled foreign company rules, and enhancing information exchange among tax authorities.

Implementation usually involves a governance structure with a steering committee of tax authorities and relevant ministries, supported by professional service firms and business associations. Projects are mapped to the OECD BEPS Action Plan, accompanied by timelines, capacity-building, and progress reporting.

Impact includes greater tax transparency and protection against profit shifting, potentially higher compliance costs and administrative burdens for businesses, and ongoing adaptation as BEPS standards evolve. The BEPSprojekt concept thus represents the national or organizational effort to implement international tax reform in line with BEPS objectives.

External references commonly consulted in this context include OECD materials on the BEPS framework and national tax authority publications detailing BEPS-related legislative changes and reporting requirements.