BEPSrelated

BEPS-related refers to issues, guidance, and research connected with Base Erosion and Profit Shifting (BEPS). It is used in policy documents, tax administration, and scholarly work to designate content that addresses BEPS risks and responses. The term serves as a category for materials that analyze how multinational enterprises structure their activities to minimize tax, and how authorities respond to such strategies.

The BEPS project, launched by the OECD and the G20 in 2013, aims to curb tax avoidance strategies that exploit gaps and mismatches in international tax rules. Its central objective is to ensure profits are taxed where economic activity occurs and value is created. The BEPS package, published in 2015 with subsequent updates, covers areas such as transfer pricing documentation, nexus rules, treaty abuse, and the challenges posed by digital business models.

Scope of BEPS-related work encompasses transfer pricing documentation (master file, local file), country-by-country reporting, rules to prevent treaty shopping and artificial avoidance of permanent establishment status, improvements to dispute resolution, and measures targeting tax planning involving intangibles, risk, and capital. It also includes ongoing developments in digital economy taxation and multilateral cooperation to update treaties and align rules across jurisdictions.

Implementation and impact are evident in widespread jurisdictional reforms, including domestic law changes, the use of the Multilateral Instrument to amend tax treaties, and enhanced tax administration cooperation. While BEPS-related measures are designed to protect tax bases and improve transparency, they also raise concerns about compliance costs and administrative burden for businesses and governments. Related topics include BEPS monitoring, tax transparency initiatives, and coordination with other international tax reforms.