这是一个让每个国家和地区都吃惊的概念，并提出了一切可能的解决方案，以遏制这种做法，并给予国家适当的税收。世界上几乎所有的发达国家和发展中国家都有很多跨国公司，这些国家似乎对所在国的东道国几乎可以忽略不计或者没有所得税收入[Clements Fuest et.al，’Profit Shifting and “跨国公司进取的”税收筹划：改革的问题和选择“（2013）ZEW讨论文件，13-078，第7页]。据报道，谷歌公司和苹果公司据报对其所在国家的外国利润征收了大约3％和1％的税率[Martin Sullivan，经济分析：如果技术和药物公司支付更多的税收？ （2012）税务注释国际，第655-656页]。当东道国自己负债累累，付出巨大利益，并且也面临巨大的税收压力时，这就成为一个国际问题。包括基础设施在内的地方发展的内在需要需要大量的资金，在不能提高税收收入的时候，通常会到国际金融机构寻求支持。这使得许多经济学家，政策制定者和金融专家在形成税收制度方面施加了更大的压力，要制定一个最小或没有差距的税制。因此，BEPS是一个在世界范围内占有重要地位的问题，也是主要国际政治和经济合作会议争论的焦点。
It is a concept which has taken every country and region by surprise, and has raised questions about all possible solutions to curb such practices and give the countries their rightful tax income. There are a lot of multi-national corporations spread in almost all developed and developing countries in the world that seem to pay almost negligible or no income tax revenues to the host country where they are present[ Clements Fuest et.al, ‘Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform’ (2013) ZEW Discussion Papers, 13-078, p.7]. It is reported that Google Inc. and Apple Inc. have reportedly incurred about 3% and 1% of tax rates on the foreign profits they earned from the host countries in which they operate[ Martin Sullivan, Economic Analysis: Should Tech and Drug Firms Pay More Tax? (2012) Tax Notes International, pp. 655-656]. This becomes an international issue when host countries themselves are in debt and pay huge interests, and are also under immense pressure to generate tax revenues. The inherent need of local development including infrastructure requires a lot of funding, and when they cannot raise more tax income, they usually go to international finance organizations for support. This makes many economists, policy makers, and finance experts to put more pressure on forming tax regimes to formulate a tax system with minimum or no loose gaps. Thus BEPS is an issue which has gained prominence worldwide concentration and is the centre of arguments in major international political and economic cooperation meetings.
OECD, after undergoing all the matters and tax issues that has arisen because of such tax irregularities between trading countries, has taken up a project which is directed towards providing a sensible tax policy, or rather an international tax policy in which all trading countries adhere to the guidelines and obeys to give effect to a sustainable tax reform which will reduce or eliminate the shifting of profits to countries of low tax rates, so that the country which is the real deserver do gets the tax revenues from corporations.