Multinational enterprises, by applying aggressive tax planning, consciously exploit gaps and mismatches in tax system/structure which varies from country to country. In that way, they give rise of their taxable profits to more acceptable and more favourable status than in a country where economical activity is being conducted. Consequences incurred by base erosion and profit shifting, (BEPS) are multiple. Taxes are not paid for the profit in source country, double non-taxation, harmful tax competition occurs and taxpayers are certainly developing shattered trust in the entire tax structure. Most countries are trying to reduce this form of tax fraud to minimum, aware that vast majority of revenues from the taxes are losing precisely on those activities. Base erosion and profit shifting, have become focal points of new questinablly legal tax activities. Considering that countries, according to assessment, are loosing almost 240 billion $, because of BEPS which is up to 10% of worldwide total revenues from corporate taxes, they are forced to design an action plan to fight against BEPS to stop spreading this multinational enterprises bad tax practice. Therefore, in cooperatin OECD and G20 2013 the Action plan BEPS has been constructed providing 15 measures/tools ( actions), which guide countries to tackle tax avoidance. Plan is applied through recommendations, minimal standards and the best pactices. Today, over 135 countries are collaborating on the implementation of OECD measures, and over 85 countries have signed the Multilateral Instrument on BEPS. International collaboration between countries improve the coherence of international tax rules and ensure a more transparent tax environment. In this paper the implemented measures and recent achievements in fight against BEPS are analyzed, and a short review of implementation of measures in Croatia has been given. The examples of BEPS tools in the world are shown as a display of tax mismatches.