Tax treaties

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

 

15/06/2015 - On 15 May 2015, interested parties were invited to comment on a revised 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, 14 MB)