The Organisation for Economic Co-operation and Development (OECD) published a “discussion draft” as a deliverable under the base erosion and profit shifting (BEPS) project on improving the analysis of BEPS.
Read the BEPS Action 11 discussion draft [PDF 1.89 MB]
BEPS Action 11 calls to establish methodologies to collect and analyze data on BEPS and the actions to address it. This involves:
The Working Committee assigned to BEPS Action 11 reviewed existing data on BEPS and BEPS countermeasures, and with the discussion draft, provided an initial evaluation of the current state.
The discussion draft poses some questions about the data required for analysis around BEPS and BEPS countermeasures in the future as well as provides certain recommendations for “indicators of the scale (fiscal effects) and economic impacts of BEPS.”
The discussion draft identifies specific questions when input is required to advance the work on BEPS Action 11.
The OECD is requesting comments on the discussion draft to be submitted by 8 May 2015 and it intends to hold further public consultation on the discussion draft on 18 May 2015 at the OECD Conference Center in Paris, France. The BEPS Action Plan calls for this work to be completed by September 2015.
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