IOTA Forum on Implementation of Measures to Counter Base Erosion and Profit Shifting (BEPS)
On 20–21 May 2026, IOTA had the pleasure of organising the Forum on Implementation of Measures to Counter Base Erosion and Profit Shifting (BEPS) in a digital format via MS Teams. The event brought together over 160 experts from 32 IOTA member tax administrations and international partners – OECD, to exchange experiences, practical approaches, and emerging challenges related to the implementation of the BEPS Action Plan.
The Forum provided an important platform for discussing the evolving international tax landscape, with particular focus on Pillar 2 implementation, the practical use of Country-by-Country Reporting (CbCR) data for risk analysis purposes, and the OECD’s latest guidance on remote permanent establishments.
The first day of the Forum focused on the latest developments within the OECD/G20 Inclusive Framework and practical experiences related to Pillar 2 implementation. Laura Stefanelli from the OECD opened the discussions with an overview of ongoing international tax developments, followed by presentations from IOTA member countries by Christina Hammarstrand from Sweden, Marek Majerík from Slovakia, Imola Boróka Vasas from Hungary, and Tarja Koikkalainen from Finland. The speakers explored implementation challenges, safe harbours on Pillar 2, the recently published side-by-side package, and practical experiences from national administrations.
The second day concentrated on the use of CbCR data in risk analysis systems and the evolving definition of remote permanent establishment. Participants heard presentations from Daniela Teodoru of Romania, Ferdia Byrne and Miles Lupton of the United Kingdom, Kilian Bourgois and Sven Seldeslachts of Belgium, and Filomena Fasolino of Italy, who shared national perspectives and practical insights on exchange of information, quality and data analysis, tax transparency, global mobility, and international cooperation in an increasingly digitalised environment.
The event also included the presentation of the updated IOTA Report on the “Implementation of Country-By-Country Reporting into Internal Rules and Procedures”, providing a valuable practical guidance for tax officials working in the said field. The Report will open when this link is clicked. Please note that this type of publication is available to IOTA members only.
Throughout the two-day Forum, participants actively contributed to discussions in group sessions, exchanging experiences and strengthening cooperation among IOTA member tax administrations.
IOTA extends its sincere appreciation to all speakers and participants for their valuable contributions to this forward-looking discussion. All materials and presentations are now accessible online via the event's webpage, while the video recordings will be made available soon on the same platform. The Forum was expertly facilitated by IOTA International Taxation Experts Alexandros Roukalis and Massimo Morarelli, whose guidance ensured an engaging and productive exchange throughout the event.
