The Inclusive Framework on BEPS (Inclusive Framework) is primarily 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 Inclusive Framework expert working groups and adopted by the Inclusive Framework at plenary level. For more information on the review procedure see BEPS Minimum standards.
The Inclusive Framework, which now includes over 130 states and territories (including Switzerland), is the supreme technical and political authority for handling the BEPS project recommendations and the continuation of relevant work. In addition to reviewing the implementation of the minimum standards, the Inclusive Framework also deals with BEPS-related measures. Although these are not minimum standards, their implementation is of significant importance for tax policy. The Inclusive Framework delivers reports and recommendations on specific tax policy issues to the G20 and the G7. Hence the G20 finance ministers commissioned the OECD, and thus the Inclusive Framework, to advance work on the taxation of the digitized economy and to present consensual, long-term solutions by the end of 2020.
The Inclusive Framework, in collaboration with the IMF, the UN and the World Bank Group, was tasked with preparing toolkits to support developing countries implement certain complex BEPS measures. In June 2017, a toolkit was published on transfer pricing.
Since June 2017, the Inclusive Framework publishes annualy an Activity Report. It provides an overview of the work carried out to review the minimum standards as well as other ongoing work on BEPS (transfer pricing, digital economy, etc.).