经济合作与发展组织（OECD）是一个国际性组织，它存在于世界各地，提高经济和社会全世界人民健康促进政策[经合组织（2014）HTTP：/ / www.oecd。org /关于/ ]。经济合作与发展组织的核心业务是一致的互动，协商，提供建议，并帮助和支持所有贸易国家和民间社会的建议一定的政策决定，最终将产生同等的结果惠及所有。该组织通过几个国际劳工组织，通过商业咨询委员会和其他相关实体研究真实生活的例子，建议和建议提高人们生活的具体政策.。同样，该组织也专注于恐怖分子，税务组的违法者，和世界各地的洗钱者使他们在他们的意图很难或不可能成功。因此，它有一个让生活为了那些不遵守税收法规和合法的做法在世界任何地方容易的多功能作用，并通过其政策建议将周围的人和团体特别为违反税收政策控制。经合组织主要从事寻找跨国企业应税利润是否被转移到一个不同的位置的实际利润来源[经合组织的侵蚀和利润转移项目，（2014）HTTP：/ / www.ey。COM /总帐/ EN /服务/税务/经合组织的侵蚀和利润转移项目]。税收问题是国家管理的一个主要问题，因为他们在一端负责开放市场为国际投资促进集体凝聚力的增长在交换他们的专业知识，互相帮助，另一方面，他们也负责保存的应税利润和金钱去从他们的国家因为它已经赢得了那里，如果在所有已回到原籍，需要之前就已经缴纳的税款。这导致了一个国家的政治体制中的许多冲突，并造成了一个棘手的情况之间选择外国收入流或留在不道德的税收违规活动。
This paper will look into the BEPS project that is undertaken by various countries and international autonomous bodies, reason for undertaking the project, probable outcomes of the project and the probability of the project succeeding.
The BEPS Project
The Organisation for Economic Co-operation and Development (OECD) is an international organisation which exists to promote policies across the world which would improve economic and social well-being of the people around the world[ OECD (2014)http://www.oecd.org/about/]. The core business of the OECD is the consistent interaction, consultations, providing suggestions, and helping and supporting all trading countries and civil society by way of advising certain policy decisions which would eventually produce equivalent results benefiting all. The organisation works through several international labour organisations, studying real life examples, through business advisory committee’s and all other relevant entities to suggest and advise on specific policies which would enhance the lives of people. Equally, the organisation also focuses on keeping terrorists, tax groups’ violators, and money launderers across the world to make it hard or impossible for them to succeed in their intentions. Thus it has a multi-purpose role of making life easier for the ones who does follow all the tax rules and legitimate practices anywhere in the world, and also through its policy suggestions it tightens the grip around people and groups specifically out for violating tax policies. The OECD is primarily engaged in looking for multinational enterprises taxable profits and whether they are being shifted to a different location from where the actual profit has being derived[ OECD Base Erosion and Profit Shifting project, (2014)http://www.ey.com/GL/en/Services/Tax/OECD-base-erosion-and-profit-shifting-project]. The taxing problem is a major issue for countries to manage, because at one end they are responsible for opening up their markets for international investments to promote collective and cohesive growth helping each other in exchanging their expertise, on the other hand, they are also responsible for saving the taxable profits and money going out from their country since it has been earned there and if at all it has to go back to the country of origin, it needs to pay the taxes before being withdrawn. This causes a lot of conflict within the political system of a country and creates a tricky situation between choosing the foreign income flow or to put a stay on immoral tax violation activities.