10 Years of BEPS and its meaning for the OECD Two-Pillar Solution – Comments from a German perspective

The Base Erosion and Profit Shifting (BEPS) Project has significantly influenced both international and domestic tax policy. The impact of this initiative has become even more evident as we mark its 10th anniversary compared to the perspective in 2015 when the final BEPS reports were delivered. In order to explain this assessment, this article will first look back at initial expectations in Germany regarding the BEPS initiative and then evaluate the extent to which these expectations have been met. Building on this, it will analyze the influence of the BEPS project on subsequent developments in the international tax landscape.