Base Erosion and Profit Shifting (BEPS)

On 20–21 May 2026, IOTA had the pleasure of organising the Forum on Implementation of Measures to Counter Base Erosion and Profit Shifting (BEPS) in a digital format via MS Teams. The event brought together over 160 experts from 32 IOTA member tax administrations and international partners – OECD, to exchange experiences, practical approaches, and emerging challenges related to the implementation of the BEPS Action Plan.

IOTA is pleased to announce its latest publication, the IOTA Report on Implementation of Country-By-Country Reporting into Internal Rules and Procedures, created by a dedicated Subgroup within the IOTA Forum on BEPS. The Report was successfully finalised in March 2026.

On May 21-22, 2025, IOTA launched another insightful hybrid technical event under the IOTA 2025 Work Programme: the Forum on Measures to Address Base Erosion and Profit Shifting (BEPS). We were delighted to host 19 tax officials from 14 IOTA member tax administrations in Budapest, Hungary, along with over 100 online participants from 25 IOTA member tax administrations. Additionally, we were pleased to have delegates from one of our international partner organisations, the Organisation for Economic Co-operation and Development (OECD).

On May 7-8, 2025, IOTA successfully held another impressive in-person technical activity of its 2025 Work Programme: the Case Study Workshop on ‘Tackling BEPS Hybrid Mismatch Structures through the Application of Anti-Abuse Rules (GAAR, PPT or the anti-hybrid mismatch rules from the ATAD)’.  It was a pleasure to welcome 23 tax officials from 19 IOTA member tax administrations to the event in Budapest, Hungary.

Tackling BEPS hybrid mismatch structures through the application of anti-abuse rules 

On March 18-20, 2025, IOTA successfully organised another insightful event as part of the IOTA 2025 Work Programme Activities and the Organisation for Economic Co-operation and Development (OECD) regional outreach support initiatives. This joint event, titled Regional Seminar on International Tax Developments for Europe and Central Asia, aimed to ensure that both members and non-members of the OECD/G20 Inclusive Framework on BEPS are updated on the latest international tax developments. The two-and-a-half-day seminar was held in person at the OECD’s Multilateral Tax Centre (MTC), hosted by the Austrian Federal Academy of Finance in Vienna.