The B.E.P.S. Assessment Tool (B.A.T.) is now Digital

We are pleased to announce that the BEPS Assessment Tool (B.A.T.) has been fully digitalised and is now available as an online platform. Previously, assessments required respondents to complete an extensive questionnaire in document form. With this new digital tool, the process has been significantly streamlined, offering a more user-friendly and efficient experience.

The digital B.A.T. guides respondents through questions relevant to their country's context. It also enhances communication and collaboration, not only among respondents within the assessed authorities but also between respondents and the assessment team.

This digitalization aims to simplify the assessment process, making the entire experience more convenient and effective for all involved. We look forward to applying the tool in upcoming assessments and incorporating user feedback to ensure continuous improvement.

Training for future B.A.T. Assessors

As the B.A.T. website is launched, more developing countries are expected to become aware of the tool and take an interest in using it to enhance their tax systems and combat base erosion and profit shifting.

To support the launch of the digital B.A.T. platform, IBFD is organizing the first-ever training for future B.A.T. Assessors in March 2025. This initiative aims to equip IBFD staff with the skills and knowledge needed to conduct BEPS assessments effectively using the newly digitalized tool.

The training will provide participants with the opportunity to learn directly from experienced Senior Assessors while gaining hands-on experience with the digitalized B.A.T. questionnaire.