The BEPS initiative, which is non-binding for Member States, includes recommendations designed to enhance transparency, including the requirement for multinational enterprises to report to tax authorities on a country-by-country reporting (CBCR) basis.
BEPS-algatus, mis ei ole liikmesriikidele siduv, hõlmab soovitusi läbipaistvuse suurendamiseks, sh nõue hargmaistele äriühingutele esitada maksuhalduritele riigipõhised aruanded.