{
  "node_id": "oecd-inclusive-framework-beps-140-countries",
  "title": "OECD Inclusive Framework on BEPS - 140+ Countries: Four Minimum Standards (Actions 5, 6, 13, 14), Peer Reviews, Capacity Building, Pillar One and Pillar Two Implementation and IF Deliverables",
  "domain": "Tax & Transfer Pricing",
  "version": "1.0.1",
  "last_updated": "2026-04-30",
  "bluf": "The OECD Inclusive Framework on Base Erosion and Profit Shifting (BEPS) requires 140+ jurisdictions to implement four minimum standards: countering harmful tax practices (Action 5), preventing treaty abuse (Action 6), ensuring transfer pricing documentation transparency via Country-by-Country Reporting (Action 13), and effective dispute resolution (Action 14), verified through peer review processes. Multinational enterprises with consolidated group revenue of €750 million or more are subject to reporting obligations under Action 13.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "eu-global-minimum-tax-directive-2022-2523-pillar-two",
    "eu-anti-tax-avoidance-directive-atad-2016-1164",
    "canada-transfer-pricing-income-tax-act-section-247",
    "australia-transfer-pricing-laws-amendment-2012",
    "eu-dac6-mandatory-disclosure-hallmarks-2020"
  ],
  "primary_citations_count": 5
}