Subcommittee on Base Erosion and Profit Shifting
- Status: Active
- Creation: Ninth session of the Committee (October 2013)
- Coordinator: Ms. Carmel Peters
- helping inform developing countries on such issues;
- helping facilitate the input of developing country experiences and views into the ongoing UN work, as appropriate; and
- helping facilitate the input of developing country experiences and views into the OECD/G20 Action Plan on Base Erosion and Profit Shifting (BEPS).
The Subcommittee is mandated to draw upon its own experience and engage with other relevant bodies, particularly the OECD, with a view to monitoring developments on base erosion and profit shifting issues and communicating on such issues with officials in developing countries (especially the less developed) directly and through regional and inter-regional organisations. This communication will be done with a view to:
The Subcommittee will report on its activities at each annual session.