Is India a part of BEPS?

Yes, India is a part of the Base Erosion and Profit Shifting (BEPS) project of the Organisation for Economic Cooperation and Development (OECD). India is part of task forces, various committees, and working groups of this initiative. India’s equalisation levy which was announced in 2016 was influenced by the BEPS initiative. You can read about the Base Erosion and Profit Shifting (BEPS) – Issues, Measures taken by India in the given link.

Further readings:

  1. Taxation in India – Direct taxes, Indirect Taxes, Features of Taxation System
  2. Organisation for Economic Co-operation and Development [OECD] – Objectives, Member Countries, Responsibilities

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