Publications Description

The following comments relate to the OECD’s Public Discussion Draft “Preventing the Artificial Avoidance of PE Status” (hereinafter: Discussion Draft), published on 31 October 2014, relating to Action 7 of the OECD/G20 BEPS (base erosion and profit shifting) Action Plan.

We invite you to read the Opinion Statement and remain at your disposal for any questions you may have.