We have today submitted our submission to the OECD Consultation under Action 11 of the BEPS Action Plan, Establishing Methodologies to Collect and Analyse Data on BEPS and the Actions to Address It.
In our view, the main problem is the lack of suitable data, and perhaps more importantly, problems of access to such data as do exist.
All existing data sources have critical shortcomings.
Access to data is a major problem.
Hence, we emphasise that the data generated by country-by-country reporting of multinational enterprises should become publicly available to enable research on BEPS.