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A Decade of the BEPS Initiative: An Inclusive Framework Stocktake Report to G20 Finance Ministers and Central Bank Governors

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/a-decade-of-the-beps-initiative_32096fd3-en.html
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The base erosion and profit shifting (BEPS) Project was designed to address concerns that the international tax system had not kept pace with the realities of the modern global economy. Ten years following the publication of the BEPS package of 15 measures to counter tax avoidance, this report takes stock of the progress made in implementing the...
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