OECD: Revised discussion draft, BEPS Action 6 (treaty abuse)

OECD: BEPS Action 6 (treaty abuse)

The Organisation for Economic Co-operation and Development (OECD) today released a revised discussion draft on proposals for addressing the follow-up work on an action to prevent treaty abuse under the base erosion and profit shifting (BEPS) project.


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Originally, the discussion draft under BEPS Action 6 (Prevent Treaty Abuse) identified 20 issues to be addressed as part of the follow-up work on BEPS Action 6.

At its March 2015 meetings, Working Party 1 on Tax Conventions and Related Questions continued to work on these issues in the light of the comments received, agreed how to address the majority of these issues, and discussed new proposals related to some issues.

Today, the OECD’s revised discussion draft [PDF 314 KB] includes proposals on how to deal with the follow-up work on BEPS Action 6. Comments are requested, to be discussed during a June 2015 meeting when the Working Party will be tasked with producing a final report on BEPS Action 6. Comments are due by 17 June 2015.

As noted in an OECD release, this is the third discussion draft related to BEPS Action 6.

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