Indeed, the International Monetary Fund recently reported that developing countries lose three times more of their corporate-tax revenue to BEPS activities than their developed counterparts. According to the United Nations Conference on Trade and Development, such activities by multinationals – which represent one-third of the potential corporate-tax base in developing countries – result in annual losses of $100 billion.
但发展中国家才是受影响最大的。事实上，国际货币基金组织（IMF）最近报告，发展中国家因为BEPS行为而蒙受的公司税收入损失是发达国家的三倍。据联合俄国贸易和发展会议（Conference on Trade and Development）的数据，跨国公司——它们占发展中国家潜在公司税基的三分之一——的BEPS行为导致的每年损失高达1,000亿美元。