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The designations employed and the presentation of material in the map(s) do not imply the expression of any opinion whatsoever of WFP concerning the legal or constitutional status of any country, territory or sea area, or concerning the delimitation of frontiers.

Are you leading a complex development programme with ambitious goals and challenging circumstances?

This information was collected as part of the project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 190 economies.

The most recent round of data collection was completed in June 2016.

BEPS refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity.

Moreover, when taxpayers see multinational corporations legally avoiding income tax, it undermines voluntary compliance by all taxpayers.

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Register now to discover how you can make progress with purpose.

Developing countries have been engaged since the beginning of the BEPS Project.

Over 80 developing countries and other non-OECD/non-G20 economies discuss the challenges of BEPS through direct participation in the Committee on Fiscal Affairs, regional meetings in partnership with regional tax organisations, and thematic global fora.




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