In the push to introduce new rules and guidance to tackle corporate tax avoidance, the Organisation for Economic Co-operation and Development (OECD) has published three discussion drafts relating to actions 4, 8-10 and 14 of its Base Erosion and Profit Shifting (BEPS) Action Plan for comment by 6 February 2015 (actions 4 and 8-10) and 16 January 2015 (action 14).