OECD BEPS Consultation
The Institute, as a member of CCAB-I, has submitted comments to the OECD in response to their request for input on Action 11 (Establish Methodologies to Collect and Analyse Data on BEPS and the Actions to Address it) of the BEPS Action Plan.
The comments made include:
- Comparisons for BEPS purposes would have to be adjusted for the factors which alter the trends, but which are not related to BEPS project initiatives.
- Any measurements would have to be interpreted in the context of FAQ63 published along with the BEPS deliverables on 16 September 2014.
- The methodology used should apply existing sources of data, before establishing additional reporting or information collection requirements to avoid duplication of effort or additional burden to taxpayers.
You can read the full submission on here.