The Organisation for Economic Co-operation and Development (OECD) has recently published the comments received from stakeholders on four discussion drafts released in late 2014. CFE has commented on three of these, together with AOTCA, the association representing tax professionals in Asia and Australia.
– Tax treaty abuse (BEPS Action 6): All stakeholder comments / CFE and AOTCA Opinion Statement
– Artificial avoidance of Permanent Establishment status (BEPS Action 7): All stakeholder comments / CFE and AOTCA Opinion Statement
– Making dispute resolution mechanisms more effective (BEPS Action 14): All stakeholder comments / CFE and AOTCA Opinion Statement
– Low value-adding intra-group services (part of BEPS Action 10): All stakeholder comments
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