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BEPS Action 11

Establish methodologies to collect and analyze data on BEPS and the actions to address it

Description of this action in OECD's Action Plan (July 2013)

Develop recommendations regarding indicators of the scale and economic impact of BEPS and ensure that tools are available to monitor and evaluate the effectiveness and economic impact of the actions taken to address BEPS on an ongoing basis. This will involve developing an economic analysis of the scale and impact of BEPS (including spillover effects across countries) and actions to address it. The work will also involve assessing a range of existing data sources, identifying new types of data that should be collected, and developing methodologies based on both aggregate (e.g., FDI and balance of payments data) and micro-level data (e.g., from financial statements and tax returns), taking into consideration the need to respect taxpayer confidentiality and the administrative costs for tax administrations and businesses.

Expected output and deadline for this action in OECD's Action Plan (July 2013)

Expected output: Recommendations regarding data to be collected and methodologies to analyze them
Deadline: September 2015

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