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27 March 2026

The Latest on BEPS and Beyond | 2025 and 2026

Attached is EY's year-in-review report with brief summaries of the latest activity in the OECD Base Erosion and Profit Shifting (BEPS) project as well as country specific legislative and administrative activity, including global and regional policy trends related to the global focus on BEPS.

In this edition, the following topics/organizations are discussed: Pillar Two and OECD developments, United Nations, and EU Direct Tax Policy developments.

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Attachment

The latest on BEPS and Beyond in review (2025 and 2026)

Document ID: 2026-0738

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