The OECD recently released a draft proposal on preventing artificial avoidance.
The OECD recently released a revised discussion draft on the proposals for preventing the artificial avoidance of permanent establishment (PE) under BEPS Action 7. In particular, the OCED reviews the options for dealing with avoidance strategies included in the first discussion draft and outlines a specific preferred proposal for each PE avoidance strategy.
The deadline for comments to the OECD is June 12, 2015.
In 2014 the OECD released the original discussion draft under BEPS Action 7 that examined a number of PE avoidance strategies and alternative options for dealing with these strategies.
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Information is current to May 26, 2015. The information contained in this publication is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation.
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