The Inclusive Framework on BEPS (Inclusive Framework) is the supreme technical and political authority for handling the BEPS project recommendations and the continuation of related work. It now includes almost 140 states and territories.
The Inclusive Framework is concerned with reviewing the implementation of the minimum standards agreed in the BEPS project. The aim of the review is to achieve a global level playing field in terms of tax competitiveness. The assessment criteria and methodology were prepared by the expert working groups of the Inclusive Framework and were adopted by its plenary. For more information on the review procedure see:
Aside from reviewing the implementation of the minimum standards, the Inclusive Framework also deals with other BEPS-related measures whose implementation is important in terms of tax policy. The Inclusive Framework delivers reports and recommendations on specific tax policy issues to the G20 and the G7. In particular, the G20 finance ministers tasked the OECD, and thus the Inclusive Framework, with pushing forward work in the area of taxing the digital economy. A consensus-based, long-term solution is to be presented by mid-2021.
The Inclusive Framework, in collaboration with the IMF, the UN and the World Bank Group, was also instructed to prepare toolkits to help developing countries implement certain BEPS measures:
The Inclusive Framework publishes an annual activity report. This gives an overview of the work carried out on monitoring the minimum standards, as well as other ongoing BEPS work (transfer pricing, digital economy, etc.):
Last modification 09.12.2021