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BEPS and beyond: examining the contribution by Pascal Saint Amans

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Pascal Saint-Amans retired as OECD tax director as the end of October 2022. During the ten years he was in office, Saint-Amans was a formidable driving force in reforming international tax policy and administration to tackle base erosion and profit shifting (BEPS) by multinationals. The completion of the BEPS Action Plan in October 2015 marked a turning point in international tax. This was followed by the delivery of the multilateral instrument (MLI) for the implementation of the treaty-related BEPS items, arguably the key achievement of the BEPS project, and a further project, yet to be finalised, on the taxation of digital services. In addition, Saint-Amans has tackled bank secrecy, the development of the Global Forum and tax inspectors without borders programme as well as, more recently, launching initiatives on decarbonising the economy.
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