The Global Tax Advisers Platform (GTAP) was pleased to be able to submit a collective response to the OECD/G20 Inclusive Framework’s ten-year stocktake of the BEPS package. Drawing on the practical experience of tax advisers across multiple jurisdictions, the submission assesses the economic and behavioural impacts of the BEPS Actions, highlighting areas where implementation has led to improved alignment between profits and economic substance, enhanced transparency, and greater focus on compliance and tax risk management. The paper reflects GTAP’s long-standing engagement with the BEPS project and its contribution to policy discussions since the initiative’s inception.
The submission also identifies ongoing challenges and areas for refinement in the BEPS project, including the need for greater simplicity, consistency in interpretation, effective dispute resolution, and enhanced capacity-building for developing countries. It places particular emphasis on tax certainty, proportionality, and the importance of behavioural change supported by clear and predictable rules. The GTAP submission aims to provide the OECD with balanced, practice-based insights to inform the final stocktake report and to support a more coherent, inclusive, and sustainable international tax framework.
We invite you to read the submission and remain available for any queries you may have.