Contributions of the Base Erosion and Profit Shifting BEPS Project on Transfer Pricing and Tax Avoidance

Globalization and digitalization lead to flaws asymmetries in tax rules which were used by multinational companies their own benefit. Then, face avoidance losses represents 100 240 billion dollars per year, Organization for Economic Co-operation Development G-20 implement, since 2012, the Base Erosion Profit Shifting project, base erosion profit shifting, is most important international reform that system has known. This paper aims understand whether project’s transfer pricing actions mitigate multinationals through a literature review qualitative approach. We interview 05 specialists working Multinational Companies Tax Administration. found reforms short term. confirm first hypothesis, inputs term, following results obtained, we refute second hypothesis dealing with do not avoidance.