Tax

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

 

12/01/2015 - On 31 October 2014, 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)

 

 

Public consultation

The input will be discussed during a public consultation at the OECD Conference Centre on 21 January 2015 from 09:30 to 18:00. Further details about this event are available on line:

www.oecd.org/ctp/treaties/public-consultation-action-7-prevent-artificial-avoidance-pe-status.htm