Centre de politique et d'administration fiscales

Planned stakeholder input in OECD tax matters


The OECD's Committee on Fiscal Affairs consults with interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of requests for input or discussion drafts for public comment* and through public consultations.


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Discussion draft


Action 8 (Chapter VII: Cost Contribution Arrangements) 29 April 2015 29 May 2015
Revised discussion draft


Action 7 PE Status 15 May 2015 12 June 2015
Revised discussion draft


Action 6 Treaty Abuse 22 May 2015 17 June 2015
Discussion draft


Action 8-10 (Chapter I + VI: Risks, non-recognition and intangibles) End-May 2015 14-21 days after release
Public consultation BEPS Action 11 18 May 2015 8 May 2015
Webcast BEPS

Project Update

8 June 2015 -
Public consultation BEPS

Actions 8-10

  • Chapter I: Risks and non-recognition
  • Chapter VI: Intangibles and Hard to Value Intangibles
  • Chapter VIII: Cost Contribution Arrangements
6/7 July 2015 tbc tbc


View previous stakeholder input »


* Please note that all comments received regarding consultation drafts will be made publicly available. Comments submitted in the name of a collective "grouping" or "coalition", or by any person submitting comments on behalf of another person or group of persons, should identify all enterprises or individuals who are members of that collective, or the person(s) on whose behalf the commentator(s) are acting.




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