A regional meeting was held in Costa Rica on 17 and 18 November 2015 to discuss the outcomes of the action plan on base erosion and profit shifting (BEPS). The participating countries explored ways of participating on an equal footing in the implementation of the BEPS provisions. The meeting was hosted by the government of Costa Rica in cooperation with the Inter-American Center for Tax Administration (CIAT) and the Inter-American Development Bank (IADB).

The participants provided feedback on the delivery of the BEPS package and discussed development of an inclusive framework to include parties on an equal basis in the implementation and monitoring of BEPS measures. In addition to representatives of sixteen countries the meeting was attended by delegates from the Business and Industry Advisory Committee (BIAC), the BEPS Monitoring Group, the business community and the organization Latindadd.