OECD Comments Published for BEPS

The OECD released the comments received on the BEPS Action Plan #6 and #7.  These Action points, in consideration of the comments, will be discussed 21 and 22 of Janaury respectively.

Action 6: Prevent treaty abuse

Interested parties were invited to comment on the discussion draft on follow-up work on Action 6 (Prevent treaty abuse) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.

» Download the comments received (PDF, 9MB)

The input will be discussed during a public consultation at the OECD Conference Centre on 22 January 2015. This meeting will be broadcast live on the internet. 

Action 7: Prevent the Artificial Avoidance of PE Status

Public comments received on discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan

Interested parties were invited to comment on the discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.

» Download the comments received (PDF, 13MB)

The input will be discussed during a public consultation at the OECD Conference Centre on 21 January 2015. This meeting will be broadcast live on the internet.