OECD BEPS Compliance & Reporting
OECD BEPS compliance — Pillar Two global minimum tax readiness, master file, CbC and substance reviews for multinational groups.
- Estimate Cost
- ₹1,00,000 – ₹10,00,000
- Typical duration
- 30 days
Service overview
- OECD BEPS (Base Erosion and Profit Shifting) measures aim to stop multinational groups shifting profits to low-tax jurisdictions
- They include Pillar Two global minimum tax (GloBE), anti-hybrid rules, substance requirements, mandatory disclosure rules and transfer pricing alignment
Who needs it? / When is it needed?
- Multinational groups with consolidated revenue of EUR 750 million or more (Pillar Two).
- Indian companies with group entities in low-tax jurisdictions.
- Groups needing to assess digital taxation or disclosure obligations.
What to expect from the WCP Professionals
- BEPS and Pillar Two impact assessment.
- GloBE effective tax rate calculations and data collection.
- Review of substance and hybrid mismatch risks.
- DAC6/MDR reporting support.
- Alignment of transfer pricing and CFC policies.
- Tracking of BEPS adoption by country.
Key deliverables
- BEPS impact report.
- GloBE ETR computations.
- Data templates and processes.
- Disclosure filings and policy recommendations.
Standard turnaround time
- Impact assessment: 3–6 weeks.
- GloBE Information Return: generally due within 15 months of year end (18 months in the first year).
Government fees, timelines & key outcomes
- No direct government fee.
- Top-up taxes and penalties depend on jurisdiction rules.
- Key outcome: a group tax structure ready for global minimum tax and disclosure rules.
Forms & filings involved
- GloBE Information Return.
- DAC6/MDR reports.
- Local Pillar Two returns where adopted.
- Related CbC and transfer pricing filings.
Documents required
- Group structure.
- Entity-wise financials and tax data.
- Transfer pricing documentation.
- Intra-group agreements.
What we need from you
- Coordination with group tax and finance teams.
- Timely data.
- Decisions on restructuring.
Important conditions
- Rules differ by country and continue to evolve.
- Pillar Two adoption timelines vary.
- Restructuring may have other tax and regulatory consequences.
Additional information
- Monitor safe harbours and transitional rules.
- Related services: CbC Reporting, Transfer Pricing Advisory & Documentation.
The estimated cost covers indicative professional fees only. Government fees, stamp duty and taxes are payable at actuals.
How it works
- 1. Raise a service enquiry describing your requirement.
- 2. A Relationship Manager reviews it and opens it for bidding.
- 3. Pay into escrow and assign the professional you select.
- 4. Track progress to completion, then accept and release payment.
Frequently asked questions
What is BEPS?
Base Erosion and Profit Shifting — the OECD project to stop multinationals shifting profits to low-tax jurisdictions.
What is Pillar Two?
A 15% global minimum tax for multinational groups with consolidated revenue of EUR 750 million or more, applied through top-up taxes.
Does Pillar Two affect Indian groups?
Indian-headquartered and foreign groups operating in India above the threshold are affected through rules applied in the jurisdictions where they operate.
What is substance?
Real people, assets and activities in a jurisdiction that justify the profits booked there.