On July 4, 2016 the OECD released a Public Discussion Draft titled: “BEPS Action 7 - Additional Guidance on the Attribution of Profits to Permanent Establishments”. Interested parties had until September 5, 2016 to submit their comments. The OECD has now published the comments it received on the document.
The OECD divided the comments it received from 52 organizations/persons over 2 documents which together total 413 pages.
Click here to be forwarded to the document “Comments received on Public Discussion Draft – BEPS Action 7 – Additional Guidance on the Attribution of Profits to Permanent Establishments Part I”.
Click here to be forwarded to the document “Comments received on Public Discussion Draft – BEPS Action 7 – Additional Guidance on the Attribution of Profits to Permanent Establishments Part II”.
Click here to be forwarded to the Public Discussion Draft titled: “BEPS Action 7 - Additional Guidance on the Attribution of Profits to Permanent Establishments” as released by the OECD on July 4, 2016.
Are you looking for other BEPS documents then have a look at our BEPS LIBRARY, which is very complete.
A public consultation on the Discussion Draft will be held on October 11-12, 2016.
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