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The OECD intends to do this by developing 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. Action 11 aims to establish methodologies to collect and analyse data on BEPS and the actions to address it. The OECD intends to do this by developing 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. PROFIT SHIFTING (BEPS) IN SOUTH AFRICA* SUMMARY OF DTC REPORT ON ACTION 11: MEASURING AND MONITORING BEPS It is commonly accepted that multinationals engage in activities that are intended to shift profits from jurisdictions where they do business to low tax jurisdictions and thereby erode tax bases of their residence or source countries. Action 11 — Collecting and analyzing data on BEPS.

Action 11 of the BEPS Project •Public Discussion Draft (PDD), BEPS Action 11: Improving the Analysis of BEPS was released on 16 April 2015 •PDD chapters included: –1. Assessment of current data sources –2. Discussion of potential BEPS indicators –3. BEPS MONITORING GROUP BEPS Action 11: Improving the Analysis of BEPS 8 May 2015 This response is submitted by the BEPS Monitoring Group (BMG). The BMG is a group of experts on various aspects of international tax, set up by a number of civil society organizations which Measuring and Monitoring BEPS, Action 11 - 2015 Final Report OECD/G20 Base Erosion and Profit Shifting Project Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS.

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BEPS: OECD publishes comments received on Action 11. Wed 08 Oct 2014.

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However, the Action 1 report and recommendations [7] connected to tax challenges of the digitalization of the economy left many countries unsatisfied.

They will also be able to monitor the evolution of the tax raised by the digital economy challenges (Action 1) and by the economic analysis of BEPS (Action 11).
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Summary.

E-bok. av S Molin · 2016 — Definition av fast driftställe - En analys av BEPS-projektets påverkan på svensk The Action plan came to be called “Base Erosion and Profit Shifting” (BEPS). added to LUP: 2016-06-14 11:12:14; date last changed: 2016-06-14 11:12:14.
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3. BEPS: OECD publishes comments received on Action 11. Wed 08 Oct 2014. On 7 October 2014, the OECD published comments received following a request for input on Action 11 (Establish methodologies to collect and analyse data on BEPS and the actions to address it) of the Action Plan on Base Erosion and Profit Shifting (BEPS). 27 inputs were provided including responses from two governments such as Action 11 is intended to estimate the size of BEPS, identify indicators of BEPS and provide recommendations for improving the measurement of BEPS. The final report on Action 11, Measuring and Monitoring BEPS, estimates that global corporate income tax revenue is reduced by 4% to 10% (i.e., US$100 billion to US$240 billion annually).