BEPS2015成果物では，各国がどこまで合意できたか

１３本の報告書が，２０１５年１０月５日にリリースされ，１０月１０日にG２０財務大臣会合で承認された。これに関する解説文のパラ１１を精読すると，今回各国がどこまで合意できたかが浮かび上がる。

パラ１１の原文を引用する（太字は原文による，下線（１）と下線（２）は引用者による）。
11. A comprehensive package of measures has been agreed upon. Countries are committed to this comprehensive package and to its consistent implementation. These measures range from new minimum standards to revision of existing standards, common approaches which will facilitate the convergence of national practices and guidance drawing on best practices. Minimum standards were agreed in particular to tackle issues in cases where no action by some countries would have created negative spill overs (including adverse impacts of competitiveness) on other countries. Recognising the need to level the playing field, all OECD and G20 countries commit to consistent implementation in the areas of （１）preventing treaty shopping, Country-by-Country Reporting, fighting harmful tax practices and improving dispute resolution. Existing standards have been updated and will be implemented, noting however that not all BEPS participants have endorsed the underlying standards on tax treaties or transfer pricing. In other areas, such as recommendations on hybrid mismatch arrangements and best practices on interest deductibility, countries have agreed a general tax policy direction. In these areas, they are expected to converge over time through the implementation of the agreed common approaches, thus enabling further consideration of whether such measures should become minimum standards in the future. Guidance based on best practices will also support countries intending to act in the areas of mandatory disclosure initiatives or controlled foreign company (CFC) legislation. （２）There is agreement for countries to be subject to targeted monitoring, in particular for the implementation of the minimum standards. Moreover, it is expected that countries beyond the OECD and G20 will join them to protect their own tax bases and level the playing field.

二つ目の太字部分以下に，まず着目しよう。ミニマム・スタンダードが合意されたのが，下線（１）の４つ，すなわち，条約漁りの防止，国別報告書の提出，有害税制への対抗，紛争処理の改善，である。
（１）preventing treaty shopping, Country-by-Country Reporting, fighting harmful tax practices and improving dispute resolution.
これら４つについては，下線（２）のように，モニタリングを行うことに各国が合意した。ということで，この４つについてが最強度の合意ということになる。

これに対し，
Existing standards have been updated and will be implemented, noting however that not all BEPS participants have endorsed the underlying standards on tax treaties or transfer pricing.
とあるのは，既存のスタンダード，すなわちOECDモデル租税条約や移転価格ガイドラインなどの改訂を指す。必ずしもすべての国が合意したわけではないことが，この文章からうかがわれる。国連の移転価格マニュアル第１０章でブラジルがとっていたスタンスなどが思い出される。

続く文章は，ハイブリッド・ミスマッチと，利子費用控除について（下の引用文のイタリックは引用者による）。
In other areas, such as recommendations on hybrid mismatch arrangements and best practices on interest deductibility, countries have agreed a general tax policy direction. In these areas, they are expected to converge over time through the implementation of the agreed common approaches, thus enabling further consideration of whether such measures should become minimum standards in the future.
各国は「一般的な租税政策の方向」に合意した，と記している。そして，それが収斂することが予想され，将来のミニマム・スタンダードにすべきかどうかの更なる検討を可能にする，と述べている。含蓄のある表現だ。

さらに，義務的開示や，CFC税制については，ベスト・プラクティスに基づくガイダンスが出されたと記す。
Guidance based on best practices will also support countries intending to act in the areas of mandatory disclosure initiatives or controlled foreign company (CFC) legislation.

パラ１１の読みとしては，こんなところだろうか。近いうちに，交渉の詳細を示す二次文献が出てくるのを待ちたい。