sábado, 16 de mayo de 2015

OECD releases 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).
On 31 October 2014, the OECD released a first discussion draft on Action 7 which described a number of PE avoidance strategies and included a number of alternative options on how to deal with these strategies. Based on the comments that were received on that discussion draft and the interventions at a public consultation meeting held on 21 January 2015, the options included in the first discussion draft were reviewed in order to produce a specific preferred proposal with respect to each PE avoidance strategy previously identified.
This new discussion draft reflects the proposals that resulted from that work and on which comments are now invited. Comments should be sent by 12 June 2015 at the latest (no extension will be granted) and should be sent by email to taxtreaties@oecd.org in Word format (in order to facilitate their distribution to government officials). They should be addressed to Marlies de Ruiter, Head, Tax Treaties, Transfer Pricing and Financial Transactions Division, OECD/CTPA.
Source: OECD Website

No hay comentarios:

Publicar un comentario