The OECD has published results of its Discussion Draft for BEPS Action 11: Improving the Analysis of BEPS. A link to the draft is provided for reference:
This discussion draft includes consideration of the following issues:
- What is the currently available data to analyse BEPS and BEPS countermeasures?
- What are best practices in governments collecting and making available for research available data?
- Whether there are additional indicators of BEPS that might be provided.
- Whether the proposed indicators could have their “signal-to-noise” ratio enhanced.
- Whether there are additional empirical analyses of BEPS and BEPS countermeasures, particularly in developing countries.
- Whether there are alternative approaches or refinements of the two proposed approaches to estimating the scale of BEPS.
With the evolution of BEPS, its long-term success and degree of sustainability will be reinforced by metrics, with flexibility to change and adapt accordingly.
However, unilateral legislation advanced by several countries lack this measurement component. As a result, such actions will have no bases to measure the need for change and the BEPS divergence will grow wider and become more complex.