10.- Which of the following statements is TRUE:

a) The BEPS Project was designed by the European Union in order to create their own tax haven’s list
b) The Financial Action Task Force is a Civil Organization that aims to combat treaty shopping strategies
c) BEPS Project Actions must be implemented in domestic legislation as EU Directives
d) The OECD is the organization that deals with the enforcement of the BEPS Actions once implemented in domestic legislations
e) All the previous options are FALSE