OECD announces new consultation dates | KPMG | UK

OECD announces new consultation dates

OECD announces new consultation dates

Three new consultations on BEPS are planned for the summer.


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The OECD has announced on its website that it plans three new base erosion and profit shifting (BEPS) related consultations. Two of the discussion drafts relate to Action 4 (Interest Deductions), the first considering the design and operation of the Group Ratio Rule (to be issued 22 June, with the consultation period running until 20 July), and the second covering approaches to BEPS involving interest in the banking and insurance sectors (to be issued 6 July, with the consultation period running until 17 August). In addition, a third consultation will consider hybrid mismatch arrangements for branches. This discussion draft will be issued on 30 June and the consultation period will run until 10 August.

KPMG will be responding to these three OECD consultations, as well as to any UK specific consultations which run alongside these (for example, the Action 4 consultation published on 12 May 2016 mentioned above).

If you have any queries or you have any comments you would like us to consider as part of our consultation responses, please contact your usual KPMG contact or one of the named contacts below.

For further information please contact :

Daniel Head

Kashif Javid 

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