The BEPS Monitoring was created in 2019 to respond to requests from CIAT member countries interested in knowing the regulatory impact of the BEPS Action Plan on their peers and the criteria adopted when implementing measures inspired by said Plan.

For the sixth consecutive year, thanks to the information provided by 31 tax administrations of CIAT member countries from the Americas, Europe, Africa, and Asia, the CIAT Executive Secretariat provides updated data as of May 2024.

In the following graphs you can appreciate the evolution of the actions inspired by the BEPS Action Plan for years 2021 to 2024, classified by country and by action, respectively:

Source: Monitoring BEPS database, CIAT- May 2024.

If you wish to know more details, the data is available in CIATData, in Spanish and English, at the following link: BEPS Monitoring