OECD BEPS Action 11: New public Discussion Draft Released
After the recent release of public discussion drafts on BEPS Action 3 (Strengthening CFC Rules) and BEPS Action 12 (mandatory disclosure rules), it is now back to BEPS Action 11 (Improving the analysis of BEPS).
As per the OECD website:
“16/04/2015 – Public Comments are invited on a discussion draft which deals with Action 11 (Improving the analysis of BEPS) of the BEPS Action Plan.
This discussion draft sets out the context and background to the work on Action 11, and includes chapters that focus on three key areas as follows:
- Chapter 1 is an assessment of existing data sources relevant for BEPS analysis, describing the available data and their limitations for undertaking an economic analysis of the scale and impact of BEPS and BEPS countermeasures.
- Chapter 2 provides potential indicators of the scale and economic impact of BEPS and their various strengths and limitations.
- Chapter 3 sets existing empirical analyses of BEPS and proposes two complementary approaches to estimating the scale of BEPS.
The consultation paper identifies specific questions where input is required in order to advance the work on Action 11.
The Action Plan calls for this work to be completed by September 2015. As part of the transparent and inclusive consultation process mandated by the Action Plan, the CFA invites interested parties to send comments on this consultation paper.
Comments should be submitted by 8 May 2015 at the latest (no extension will be granted) by email to CTP.TPS@oecd.org. They should be addressed to David Bradbury, Head, Tax Policy and Statistics Division, OECD/CTPA.”
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