BEPSprosjektets

BEPSprosjektets refers to the Base Erosion and Profit Shifting (BEPS) initiative, an international effort coordinated by the Organisation for Economic Co-operation and Development (OECD) together with the G20 to curb tax avoidance by multinational enterprises. The project aims to ensure that profits are taxed where economic activity occurs and value is created, rather than in jurisdictions offering favorable tax regimes.

Grounded in concerns that existing tax rules allowed erosion of the tax base and shifting of profits to low- or no-tax regions, the BEPS project began around 2013–2015. It produced a package of measures designed to close gaps, reduce incentives for aggressive tax planning, and improve transparency and consistency across jurisdictions.

The core BEPS package comprises 15 action areas addressing transfer pricing, countering treaty abuse, CFC rules, interest deduction limitations, harmful tax practices, and increased reporting and documentation. Two principal implementation tools are the Multilateral Convention to amend tax treaties and country-by-country reporting for large multinational groups, along with comprehensive BEPS guidelines and risk assessments.

In the following years, the BEPS framework evolved into BEPS 2.0, introducing Pillar One and Pillar Two to address the digital economy and establish a global minimum tax. The initiative has influenced national tax reforms, treaty negotiations, and international cooperation, while drawing ongoing debate about complexity, sovereignty, and administrative burden.