To counter MNCs' tax minimization in some countries, "Base Erosion and Profit Shifting (BEPS)", is an action plan that was announced by the OECD in 2013. Which of the following is or are part of this action plan: Question 9 Answer a. Fifteen actions to limit base erosion and profit shifting have been scheduled over three phases b. BEPS specifically targets tighter legislation amongst member and non-member nations c. BEPS ensures greater geographic co-operation and more transparent international reporting requirements d. All of the above e. Only A and B