BEPS Monitoring database

The purpose of this database is to provide general information on the progress in the adoption of recommendations of the BEPS Action Plan in 37 CIAT member countries, with the ultimate goal of identifying best practices, promoting cooperation between peers and generating inputs for research works. The information shown below is classified by Action and includes for each of them, comparative information from the countries analyzed.

When consulting the information included in this database, please consider the following:

  • The structure of the database was designed by the CIAT Executive Secretariat, based on documents prepared by the OECD and complemented with information provided by the tax administrations of the CIAT member countries.
  • The countries considered are only those that provided information according to the terms determined in the information compilation process.
  • The term Not Applicable is used in cases where a response is not applicable.
  • The term Not Available is used when a country has not provided information or else, there is no information available.

If you have any comments regarding the information included in this Database, please contact Mr. Isaác G. Arias E., International Cooperation and Taxation Director (, Ms. Anarella Calderoni ( or Ms. Pamela González (

Update by country

General Overview

Action 1

Country Situation A1

Graphs A1

Action 2

Country Situation A2

Graphs A2

Action 3

Country Situation A3

Graphs A3

Action 4

Country Situation A4

Graphs A4

Action 5

Country Situation A5

Graphs A5

Action 6

Country Situation A6

Graphs A6

Action 7

Country Situation A7

Graphs A7

Acciones 8-10

Country Situation A8-10

Graphs A8-10

Action 11

Country Situation A11

Graphs A11

Action 12

Country Situation A12

Graphs A12

Action 13

Country Situation A13

Graphs A13

Action 14

Country Situation A14

Graphs A14

Action 15

Country Situation A15

Graphs A15

Disclaimer: The “BEPS Monitoring” provides information on the adoption of measures inspired by recommendations from the BEPS Action Plan Reports; however, CIAT does not ensure that the adoption of such measures meets the criteria that the OECD uses for its review processes.

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