Published on 8 August 2023

BEPS Minimum standards

The BEPS Action Plan contains 15 Actions. There is an obligation to implement (minimum standards) with regard to combating harmful tax practices and the spontaneous exchange of information on advance tax rulings (Action 5), the inclusion of abuse clauses in double taxation agreements (Action 6), country-by-country reporting (Action 13) and the dispute resolution mechanisms (Action 14). The implementation of the minimum standards is regularly reviewed by the Inclusive Framework on BEPS.