BEPS Monitoring database

The purpose of this database is to provide general information on the progress in the implementation of recommendations of the BEPS Action Plan in 36 CIAT member countries, with the ultimate goal of identifying best practices, promoting cooperation between peers and generating bases for research works. The information shown below is classified according to Action and includes for each of them, comparative information from each of the countries analyzed.

When consulting the information included in this data base, please consider the following:

  • The structure of the data base was designed by the CIAT Executive Secretariat, based on documents prepared by the OECD and information provided by the tax administrations of the CIAT member countries.
  • The countries considered are only those that provided information according to the terms determined in the information compilation process.
  • The term N/A (Not Applicable) is used in cases where a response is not applicable.
  • The term N/A (Not Available) is used when a country has not provided information or else, there is no information available.

If you have any comments regarding the information included in this Data Base, please contact Mr. Isaác G. Arias E., International Cooperation and Taxation Director ( and Ms. Anarella Calderoni (

Update by country

General Overview

Action 1 PDF Summary Excel

Action 2 PDF Summary Excel

Action 3 PDF Summary Excel

Action 4 PDF Summary Excel

Action 5 PDF Summary Excel

Action 6 PDF Summary Excel

Action 7 PDF Summary Excel

Acciones 8-10 PDF Summary Excel

Action 11 PDF Summary Excel

Action 12 PDF Summary Excel

Action 13 PDF Summary Excel

Action 14 PDF Summary Excel

Action 15 PDF Summary Excel

Disclaimer: The measures presented, relating to the implementation of the BEPS Action Plan recommendations in CIAT member countries, were analyzed using information provided by the tax administrations. The information is not necessarily in line with the evaluation standards of the OECD, neither CIAT nor the OECD have yet done an evaluation on this topic. The purpose of this database is to present a general overview of the progression of BEPS recommendations adopted in CIAT member countries, for the promotion of technical assistance, enhanced cooperation amongst countries, publications and technical events.

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