Wednesday, 21 January 2015

BEPS Public Consultation: Prevent the Artificial Avoidance of PE Status

On 31 October 2014, a discussion draft was released on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan.
As part of the transparent and inclusive consultation process mandated by the Action Plan, the Committee on Fiscal Affairs (CFA) invited interested parties to send written comments on this discussion draft.
On 21 January 2015, OECD hold a public consultation meeting with interested parties at the OECD Conference Centre in Paris. The discussion sessions were broadcasted through the Internet, and the playbacks are available below.

Playback of the morning sessions:

Playback of the afternoon sessions: