All glossary terms
Glossary term
BEPS (Base Erosion and Profit Shifting)
OECD project addressing tax avoidance strategies that exploit gaps in international tax rules.
Related terms
3
Jurisdictions
global
Definition
The BEPS project produced 15 action items addressing base erosion through hybrid mismatches, transfer pricing, harmful tax practices, and treaty abuse. BEPS 2.0 added Pillar One (market jurisdiction rights) and Pillar Two (global minimum tax).
Examples
- The OECD's Pillar Two global minimum tax was developed under BEPS 2.0.
Translations
ESBEPS
ZHBEPS
DEBEPS
FRBEPS
JABEPS
Citations
Related citations
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This entry cites
Primary sources
- OECD: BEPSVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.