The BEPS Monitoring Group is a global network of independent researchers on international taxation, sponsored by tax justice organisations, concerned especially with the effects of international taxation on development. Its aim is to produce reports relating to the reform of the international system for the taxation of transnational corporations, with a special focus on the Tax Declaration of the G20 world leaders and the OECD’s BEPS Action Plan.
During 2014 and 2015, the OECD’s BEPS Action Plan will be the focus of many consultations and much public debate. Other international bodies, including the International Monetary Fund, and the UN Committee of Tax Experts, will also be considering aspects of these issues. We hope that the reports provided by the BEPS Monitoring Group will feed into discussions, especially in and concerning developing countries.
Please note that, while the analysis and recommendations presented in the BMG reports and papers are prepared and discussed by different members of the group, there is not a requirement for consensus before the documents can be published. Therefore, the positions and ideas exposed in this blog do not necessarily reflect the positions of all the individuals and organisations involved in this initiative.
The BEPS Monitoring Group might decide to publish documents which have not been elaborated by members of the group, if the group considers these documents provide useful insights on the current tax reform agenda.