The 100th OECD Tax Seminar on Implementing BEPS 1. Minimum Standards


The OECD Korea Policy Centre has held the tax seminar on ‘BEPS Minimum Standards’ from April 17th to 22nd in Seoul. The BEPS package, endorsed by the OECD and the G-20, covers the 15 areas identified in the 2013 BEPS Action Plan, and these include four minimum standards and updates of the existing standards.

The minimum standards are relevant for the members of BEPS, including those participating in the Inclusive Framework on BEPS Implementation. The minimum standards cover cases where no action by some countries would have created negative spillover effects. 

The minimum standards adopted in the BEPS package consist of the following: (i) to address harmful tax practices, (ii) to prevent tax-treaty shopping, (iii) to ensure Country-by-Country Reporting, and (iv) to improve the effectiveness of cross-border tax dispute resolution between tax administrations. This event will analyse each of these actions and study the effective implementation of the minimum standards.

Tax Programme, OECD Korea Policy Centre

KTC Family

KTC Family

"KTC Alumni Association,
KTC Family as a centre of multi-cooperation and networking hub for taxation matters in Asia-Pacific countries"

Scroll to Top