The BEPS Project: achievements and remaining challenges
Laudage Teles, Sabine (2023)
Policy Brief 22/2023
The OECD/G20’s Base Erosion and Profit Shifting (BEPS) project aims to reduce harmful tax avoidance. This policy brief evaluates the achievements and remaining challenges of the BEPS project to mobilise more domestic revenues, in particular in low- and middle-income countries.