Tax treaties

OECD publishes comments received on strategies that allegedly result in the artificial avoidance of PE Status


16/01/2014 – On 22 October 2013, the OECD Committee on Fiscal Affairs, through the Focus Group mandated to carry out the work on Action 7 (Artificial Avoidance of PE Status) of the Action Plan on Base Erosion and Profit Shifting (BEPS), invited interested parties to send a short description of strategies that might be considered to result in the artificial avoidance of PE status in relation to base erosion and profit shifting (see the invitation).


The OECD has now published the only response received following that invitation.  The response can be downloaded by clicking on the link below.


The OECD is grateful to the commentator for this input which will be discussed at the next meeting of the Focus Group on the Artificial Avoidance of PE Status. 


» Tejas Chandulal Shah


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