Combat against tax evasion

Developed jointly by the OECD and the G20, the BEPS project (erosion of the tax base and transfer of profits in French) ensures that governments acquire national and international instruments to combat tax evasion by ensuring that profits are taxed where they are generated and where value is created, rather than simply where tax conditions are most advantageous.

On its website, the OECD compiles several studies useful for monitoring the progress of the 15 actions of this project  related to the digital economy, harmful tax practices (and in particular the patent box phenomenon, which can also be apprehended via data from the European Patent Office) or transfer pricing.