Latest Documents


  • 28-May-2015

    English

    Work underway for the development of the BEPS Multilateral Instrument

    Work on the development of the Multilateral‎ Instrument to implement the tax treaty-related Base Erosion and Profit Shifting (BEPS) Action Plan began on 27 May 2015 in Paris. As per the OECD/G20 mandate, the ad hoc Group that will complete the work under Action 15 has been established, with over 80 countries participating.

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  • 22-May-2015

    English

    Release of a revised discussion draft on BEPS Action 6 (Prevent Treaty Abuse)

    Public comments are invited on a new discussion draft which includes proposals on how to deal with the follow-up work on Action 6 (Prevent Treaty Abuse) of the Action Plan on Base Erosion and Profit Shifting (BEPS).

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  • 15-May-2015

    English

    Release of a new discussion draft on BEPS Action 7 (Prevent the Artificial Avoidance of PE Status)

    Public comments are invited on a new discussion draft which includes proposals resulting from the work on Action 7 (Prevent the Artificial Avoidance of PE Status) of the Action Plan on Base Erosion and Profit Shifting (BEPS).

  • 22-January-2015

    English

    BEPS Public Consultation: Prevent treaty abuse

    A public consultation on follow-up work on BEPS Action 6 (Prevent treaty abuse) is scheduled to be held in Paris at the OECD Conference Centre on 22 January 2015.

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  • 21-January-2015

    English

    BEPS Public Consultation: Prevent the Artificial Avoidance of PE Status

    A public consultation on BEPS Action 7 (Prevent the Artificial Avoidance of PE Status) is scheduled to be held in Paris at the OECD Conference Centre on 21 January 2015.

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  • 12-January-2015

    English

    Public comments received on follow-up work on Action 6 (Prevent treaty abuse) of the BEPS Action Plan

    On 21 November 2014, the OECD invited comments from interested parties on the discussion draft on Action 6 (Prevent treaty abuse) of the BEPS Action Plan. The OECD now publishes the comments received.

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  • 12-January-2015

    English

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

    On 31 October 2014, the OECD invited comments from interested parties on the discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan. The OECD now publishes the comments received.

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  • 21-November-2014

    English

    Release of a discussion draft on follow-up work on Action 6 (Prevent treaty abuse) of the BEPS Action Plan

    Public comments are invited on a discussion draft which deals with follow-up work mandated by the Report on Action 6 (“Prevent the granting of treaty benefits in inappropriate circumstances”) of the BEPS Action Plan.

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  • 31-October-2014

    English

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

    The Committee on Fiscal Affairs (CFA) invites interested parties to send comments on this discussion draft, which includes the preliminary results of the work carried on with respect to issues related to the artificial avoidance of PE status and includes proposals for changes to the definition of permanent establishment found in the OECD Model Tax Convention.

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  • 26-September-2014

    English

    Developed and developing countries gather at the OECD to tackle BEPS

    Almost 300 senior tax officials from more than 100 countries and international organisations met in Paris on 25-26 September 2014 during the 19th Annual Global Forum on Tax Treaties to discuss solutions to unintended double non-taxation caused by base erosion and profit shifting (BEPS).

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