The following comments relate to the OECD’s Revised Public Discussion Draft “Preventing Tax Treaty Abuse” (hereinafter, the “Discussion Draft”), published on 22 May 2015, pertaining to Action 6 of the OECD/G20 BEPS (Base Erosion and Profit Shifting) Action Plan. They complement the joint CFE and AOTCA Opinion Statement FC 2/2015 of January 2015 on the OECD Discussion Draft of 21 November 2014.
We invite you to read the Opinion Statement and remain at your disposal for any questions you may have.