The Organisation for Economic Co-operation and Development (OECD) today released a discussion draft under the base erosion and profit shifting (BEPS project pursuant to BEPS Action 11 (Improving the analysis of BEPS).
As noted in today’s OECD release, the mandate of BEPS Action 11 is to establish methodologies to collect and analyze data on BEPS and the actions promoted to address base erosion and profit shifting.
BEPS Action 11, therefore, focuses on improving the availability and analysis of data on BEPS, such as monitoring the implementation of the BEPS Action Plan and evaluating the effectiveness and economic impact of actions to address base erosion and profit shifting on an ongoing basis.
The BEPS Action 11 discussion draft [PDF 1.89 MB] sets out the context and background to the work on Action 11, and includes chapters that focus on three key areas:
Specific questions where input is required in order to advance the work on BEPS Action 11 are identified. This work is to be completed by September 2015, and comments have been requested (and due by 8 May 2015).
A public consultation meeting on BEPS Action 11 will be held in Paris at the OECD Conference Centre on 18 May 2015.
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