OECD - Base Erosion & Profit Shifting
OECD and G20 BEPS Action Plan: Changes to the International Tax System
Measuring and Monitoring BEPS
- The (BEPS) Project, an ambitious plan undertaken jointly by the OECD and G20
to overhaul the global international tax system, culminated with a huge report
of recommendations that, if adopted, could have a significant impact on cross-border trade.
Action 11 Measuring and monitoring BEPS
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
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.