On 15 June 2015, the OECD published comments received in response to the revised public discussion draft for Action 7 (Prevent the Artificial Avoidance of PE Status) of the Base Erosion and Profiting Shifting (BEPS) Project.
The discussion draft is the second released for Action 7. The first was released on 31 October 2014, and described a number of PE avoidance strategies and included a number of alternative options on how to deal with these strategies. Based on the comments that were recei…