(October 31, 2014)
On October 31, 2014 the OECD released Public Discussion Draft “BEPS Action 7: Preventing the Artificial Avoidance of PE Status”. Public comments are invited on the discussion draft which includes the preliminary results of the work carried on with respect to issues related to the artificial avoidance of PE status and includes proposals for changes to the definition of permanent establishment found in the OECD Model Tax Convention.
Furthermore the OECD announced that a public consultation meeting on Action 7 is scheduled to be held in Paris at the OECD Conference Centre on January 21, 2015.
Persons and organizations who will send comments on this consultation document are invited to indicate whether they wish to speak in support of their comments at a public consultation meeting on Action 7 that is scheduled to be held in Paris at the OECD Conference Centre on January 21, 2015. Persons selected as speakers will be informed by email by January 16, 2015 at the latest.
This consultation meeting will be open to the public and the press. The OECD states that due to space limitations, priority will be given to persons and organizations who register first.
Persons wishing to attend this public consultation meeting will be able to register online. According to the OECD online registration for the meeting will be available from November 15, 2014 to January 9, 2015. Registrations will not be accepted before and after that period. Confirmation of participation, including venue access details, will be sent by email to participants by January 16, 2015 at the latest.
Furthermore the OECD states that the meeting will also be broadcast live on the internet and can be accessed online. No advance registration will be required for this internet access.
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For further information click here to be forwarded to the press release as published on the website of the OECD, which will open in a new window.
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