TALC BEPS Implementation Sub-Committee

The function of the TALC BEPS sub-committee is to provide a forum where Revenue and tax practitioners can discuss and address issues primarily relating to the effective implementation of Organisation for Economic Co-operation and Development (OECD) led BEPS project related initiatives, as well as other relevant international tax developments.

The role of the sub-committee includes the making of recommendations to achieve effective and efficient implementation and administration of OECD led BEPS initiatives such as Pillar Two, and other relevant international tax measures.

The sub-committee will also consider Revenue guidance in relation to such initiatives and measures.

Where considered appropriate, the sub-committee may establish a subgroup to advance any matters within its remit. Where such a subgroup is established, it shall report to the sub-committee.

In 2026, a subgroup was established to engage with tax practitioners on matters of administration relating to Pillar Two. For the minutes of the meetings of the Subgroup, please see the TALC BEPS sub-committee Pillar Two administration subgroup page. 

Minutes of sub-committee meeting 2025

• Minutes, 22 October
• Minutes, 24 July
• Minutes, 29 April
• Minutes, 29 January

Minutes of sub-committee meeting 2024

• Minutes, 16 October
• Meeting, 15 July
• Meeting, 8 March

Minutes of sub-committee meeting 2023

• Meeting, 6 December
• Meeting, 24 October
• Meeting, 25 September
• Meeting, 4 September
• Meeting, 22 August
• Meeting, 11 July
• Meeting, 27 June
• Meeting, 13 June
• Meeting, 30 May

Minutes of sub-committee meeting 2022

• Meeting, 7 June
• Meeting, 9 March

Minutes of sub-committee meeting 2021

• Meeting, 9 December
• Meeting, 10 February

Minutes of sub-committee meeting 2020

• Meeting, 12 October
• Meeting, 6 July
• Meeting, 5 February