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08 February 2018

The latest on BEPS — 2017 in review

A review of OECD and country actions in 2017

This special edition of EY’s bi-weekly report The Latest on BEPS highlights the OECD and country developments and EU activity related to the fifteen BEPS Actions during 2017. EY has been reporting on the OECD/G20 Base Erosion and Profit Shifting (BEPS) project from its outset. Since 2014, we have tracked developments inspired or driven by BEPS, both at the OECD and country level. The BEPS project has been defined by the OECD itself as tax-avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to lower no-tax locations. To ensure EY provides current information, we publish a biweekly newsletter that summarizes the BEPS-related developments, and a yearly special edition that highlights and recapitulates the year in review.

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Document ID: 2018-5254

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