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At the G20 Development Working Group`s (DWG) request the OECD is preparing the report on the impact of BEPS on low income countries and possibilities to implement the OECD/G20 BEPS Action Plan to address this impact.
The first part of the report, released in July, finds that developing countries often face policy and other conditions that impact on their abilities to address BEPS, in particular lack of necessary legislation and information.
The second part of the report (to be presented in September 2014) will include the recommendations on how the DWG might assist developing countries meet the challenges of the most relevant BEPS issues, in particular using the BEPS Action Plan.
A Report to G20 Development Working Group on the Impact of BEPS in Low Income Countries