Timetable for publication of BEPS discussion drafts | KPMG | GLOBAL

OECD: Timetable for publication of BEPS discussion drafts, comments

Timetable for publication of BEPS discussion drafts

The OECD revised the timetable on 2 October 2014 to reflect a change to the public consultation date for BEPS Action 3 on CFC rules.


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The Organisation for Economic Co-operation and Development (OECD) today released a timetable of the anticipated publication dates of discussion drafts and dates for public consultations under the base erosion and profit shifting (BEPS) project.

The first BEPS outputs—“deliverables”—were released 16 September 2014.

The OECD timetable [PDF 98 KB] reports that expected publication dates of the next discussion drafts under the BEPS project would start with the following:


  • BEPS Actions 8-10 on low-value adding services – mid October 2014
  • BEPS Action 7 on PE status – end of October 2014
  • BEPS Action 6 on treaty abuse – mid November 2014

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