The following comments relate to the OECD’s Public Discussion Draft “Follow‐up work on BEPS Action 6: Preventing Treaty abuse” (hereinafter: Discussion Draft) of 21 November 2014. This Discussion Draft follows up on the OECD Discussion Draft of 14 March 2014 on the same topic on which the CFE has commented in its Opinion Statement FC 5/2014 of April 2014.
We invite you to read the Opinion Statement and remain at your disposal for any questions you may have.