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BEPS ACTION 7: PREVENTING THE ARTIFICIAL ... - …
public Discussion draft BEPS ACTION 7: PREVENTING THE ARTIFICIAL AVOIDANCE OF PE STATUS 31 October 2014 9 January 2015 3 TABLE OF CONTENTS A. ARTIFICIAL avoidance of PE status through commissionnaire arrangements and similar strategies ..10 B. ARTIFICIAL avoidance of PE status through the specific activity 1. The exceptions are not restricted to preparatory or auxiliary activities ..15 2. The word delivery in subparagraphs a) and b) of paragraph 4 ..16 3. The exception for purchasing offices ..17 4. Fragmentation of activities between related parties ..19 C. Splitting-up of contracts ..21 D. Insurance ..23 E. Profit attribution to PEs and interaction with ACTION points on transfer 4 PROPOSED DISCUSSION draft : PREVENTING THE ARTIFICIAL AVOIDANCE OF PE STATUS 31 October 2014 WORK ON ACTION 7 OF THE BEPS ACTION PLAN (PREVENT THE ARTIFICIAL AVOIDANCE OF THE PE STATUS) The OECD ACTION Plan on Base Erosion and Profit Shifting,1 published in July 2013, identifies 15 actions to address BEPS in a comprehensive manner and sets deadlines to implement these actions.
Public Discussion Draft BEPS ACTION 7: PREVENTING THE ARTIFICIAL AVOIDANCE OF PE STATUS 31 October 2014 – 9 January 2015
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Draft for Public Comment Document Number:, DRAFT FOR PUBLIC COMMENT, Document Number, OECD GUIDELINES ON CORPORATE GOVERNANCE, OECD Guidelines on Corporate Governance of, Document, DRAFT, Document number SANS 1936-3, Public, Draft document, NEPA – Public Comment Requirements, NEPA – Public Comment Requirements Draft, IPSASB-Staff-Draft-Key Characteristics