The OECD Discussion Draft on BEPS Action 6 | KPMG | LU

The OECD Discussion Draft on BEPS Action 6

The OECD Discussion Draft on BEPS Action 6

On 14 March 2014, the OECD released a discussion draft entitled “Preventing the granting of Treaty Benefits in Inappropriate Circumstances” (the “Discussion Draft”) for public consultation. The Discussion Draft includes proposals in relation to BEPS Action 6 (Preventing Treaty Abuse) for counteracting perceived abuse of tax treaties. The OECD received more than 60 public comments in response to the Discussion Draft.

1000

Related content

This article explains the problem of treaty shopping, provides a critical analysis of the proposals in the Discussion Draft and considers limitations set by EU law.

Connect with us

 

Request for proposal

 

Submit

KPMG's new digital platform

KPMG International has created a state of the art digital platform that enhances your experience, optimized to discover new and related content.

 
Read more