OECD
has invited public comments
on a revised discussion draft which 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.
Comments should be sent by 17 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.
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