The OECD on Oct. 7 published comments to Action 11 of its base erosion profits shifting (BEPS) initiative concerning the establishment of methodologies to collect and analyze data on BEPS and the actions to address it.
The OECD received 28 comments, including submissions from China and Costa Rica, prominent academics, trade associations, and advisers.
The comments were submitted in response to an August 4 OECD request for input.