The newest OECD carried out "on behalf of" the G20 developing a surprising speed. The beginnings seemed awkward, but the project is alive and well. There is a growing challenge in front of a simple tax optimization. Well, the action generates a reaction, life knows no vacuum, so smart tax advisers' fees will increase.

Project Base Erosion and Profit Shifting addresses 15 areas in which the regulatory measures designed to reduce and even eliminate the actions of taxpayers implementing tax optimization of the use of existing international treaty arrangements and local tax regulations. Synthetic description of the project can be found in the publicly accessible document.

 In September 2014. OECD published 7 papers in the thematic areas:

 In the following months, these documents will be subject to discussion and public consultation. In many areas, the adoption of final arrangements will probably take place in 2015.