OECD: Comments published on BEPS Action 11 | KPMG | GLOBAL

OECD: Comments published on BEPS Action 11

OECD: Comments published on BEPS Action 11

The Organisation for Economic Co-operation and Development (OECD) today released text of comments that were received concerning BEPS Action 11, "Establish methodologies to collect and analyse data on BEPS and the actions to address it."


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The comments released today include those provided by KPMG tax professionals who primarily focused on some of the basic conceptual issues to be considered in measuring the impact of the BEPS initiative.

In this regard, KPMG’s comments [PDF 2.64 MB] are focused on the following areas:

  • The need to isolate the impact of harmful tax practices from legitimate tax competition
  • Objectives, and the need to include measures of the effectiveness of Action 14 (Dispute Resolution)
  • The need to avoid imposing additional burdens on taxpayers with respect to the provision of data

Read all comments posted today on the OECD website.

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