BEPS (Base Erosion and Profit Shifting)

Office building

15.10.2018 – With the OECD's base erosion and profit shifting (BEPS) project, action should be taken worldwide against base erosion and profit shifting. The legal, but aggressive, tax planning of multinationals is to be kept in check.

This is to be achieved with 15 actions, including the automatic exchange of country-by-country reports between tax authorities. The reports have to be prepared by companies operating internationally with an annual turnover of over EUR 750 million (CHF 900 million).

Fact sheet

Further information

https://www.efd.admin.ch/content/efd/en/home/themen/steuern/steuern-international/beps.html