BEPS Monitoring database
The purpose of this database is to provide general information on the progress in the adoption of recommendations of the BEPS Action Plan in 37 CIAT member countries, with the ultimate goal of identifying best practices, promoting cooperation between peers and generating inputs for research works. The information shown below is classified by Action and includes for each of them, comparative information from the countries analyzed.
When consulting the information included in this database, please consider the following:
- The structure of the database was designed by the CIAT Executive Secretariat, based on documents prepared by the OECD and complemented with 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 Not Applicable is used in cases where a response is not applicable.
- The term 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 Database, please contact Mr. Isaác G. Arias E., International Cooperation and Taxation Director (garias@ciat.org), Ms. Anarella Calderoni (acalderoni@ciat.org) or Ms. Pamela González (pgonzalez@ciat.org).
Action 1
Action 2
Action 3
Action 4
Action 5
Action 6
Action 7
Acciones 8-10
Action 11
Action 12
Action 13
Action 14
Action 15
Disclaimer: The “BEPS Monitoring” provides information on the adoption of measures inspired by recommendations from the BEPS Action Plan Reports; however, CIAT does not ensure that the adoption of such measures meets the criteria that the OECD uses for its review processes.
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