08/09/2016 - On 4 July 2016, interested parties were invited to provide comments on the discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits. The OECD is grateful to the commentators for their input and now publishes the public comments received.

 

• Download the comments received on Attribution of Profits to Permanent Establishments Part I
• Download the comments received on Attribution of Profits to Permanent Establishments Part II

 

• Download the comments received on the Revised Guidance on Profit Splits Part I
• Download the comments received on the Revised Guidance on Profit Splits Part II

 

Public Consultation

A public consultation on these two discussion drafts will be held on 11-12 October 2016 at the OECD Conference Centre in Paris. Speakers and other participants at the public consultation will be selected from among those providing timely written comments on the discussion drafts.