# Base Erosion and Profit Shifting (BEPS): OECD Tax Proposals
> **Full Report** · 2021-08-27 · `R44900`
## Report
- **CRS ID:** R44900
- **Series:** Full Report
- **Publication date:** 2021-08-27
## Documents
- [PDF](https://www.everycrsreport.com/files/20210827_R44900_f75a7f38620bfd7fbc0c01d1684b30f7a6b3baca.pdf)
- [HTML](https://www.everycrsreport.com/files/20210827_R44900_f75a7f38620bfd7fbc0c01d1684b30f7a6b3baca.html)
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