viernes, 22 de mayo de 2015

OECD releases a revised discussion draft on BEPS Action 6 (Prevent Treaty Abuse)

Public comments are invited on a revised discussion draftwhich 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).
On 21 November 2014, the OECD released a discussion draft that identified 20 different issues to be addressed as part of the follow-up work mandated by the September 2014 Report on Action 6. At its March 2015 meetings, Working Party 1 on Tax Conventions and Related Questions continued its work on these issues in the light of the comments received, agreed on how to address the majority of these issues and discussed new proposals related to some issues.
This new discussion draft reflects the conclusions and proposals that resulted from that meeting and on which the Committee on Fiscal affairs is now inviting comments. The discussion draft and the comments received on it will be discussed at the Working Party 1 meeting of 22-26 June 2015, when the Working Party will be asked to produce a final version of the Report on Action 6 that will take into account the conclusions of the follow-up work done on the issues identified in the November 2014 discussion draft.
Source & more info: OECD's website

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