On 17th and 18th November 2015, in San José, Costa Rica, the Second Meeting of the Regional Network on Base Erosion and Profit Shifting (BEPS) for the Latin American and Caribbean Region was held. It was organised jointly between the Organization for
Co-operation and Economic Development (OECD), the Inter-American Centre for Tax Administrations (CIAT), the Inter-American Development Bank (IDB), and the Ministry of Finance of Costa Rica as the hosting country.

Following the First Meeting of the Regional Network held in Lima in February 2015, in this second round of meetings of the Regional Network, the 2015 results from the
OECD/G-20 BEPS Project were shared, with special emphasis on those reflecting the contribution of the countries of the region. The meeting allowed the countries of Latin America and the Caribbean to contribute to the development of mechanisms for applying solutions to address BEPS in order to strengthen their tax systems.

In addition, the participants discussed the challenges and opportunities related to application of the different actions of the BEPS Project, and approaches for strengthening skills training and developing tools for developing countries.

The meeting included the participation of senior representatives of the finance ministries and tax administration of the countries of the region; representatives of regional and international organisations that play an active role in Latin America and the Caribbean; as well as actors in the business, labour and academic communities, and civil society.

In this framework, the Public Finance area of the EUROsociAL Programme attended the meeting, at the invitation of the organisation, in order to monitor different initiatives it is supporting which are closely related to BEPS, such as transfer prices, information exchange, and detection and control of tax avoidance strategies, among others.