On 16 April 2015, the OECD released a discussion draft for Action 11 (Improving the analysis of BEPS) of the Base Erosion and Profiting Shifting (BEPS) Project.

Action 11 focuses on improving the availability and analysis of data on BEPS and actions to address it. Specifically to: Develop recommendations regarding indicators of the scale and economic impact of BEPS and ensure that tools are av…