OECD/BEPS: Release of discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status)

On 31 October 2014, OECD has invited public comments on a discussion draft which includes the preliminary results of the work carried on with respect to issues related to the artificial avoidance of PE status and includes proposals for changes to the definition of permanent establishment found in the OECD Model Tax Convention. The Action […]

Written By ACT Team

On November 6, 2014
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On 31 October 2014, OECD has invited public comments on a discussion draft which includes the preliminary results of the work carried on with respect to issues related to the artificial avoidance of PE status and includes proposals for changes to the definition of permanent establishment found in the OECD Model Tax Convention. The Action Plan stresses the need to update the treaty definition of permanent establishment (PE) in order to prevent abuses of that threshold.

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For further information, please contact one of the firm’s tax partners, Stephen Balzan on [email protected] or Elaine Camilleri [email protected]. ACT can help you understand the changes to the tax rules and how these can impact your business.  

Apart from its offices in St. Julian’s Malta, ACT operates from a second office in Gozo, which is situated in the capital city of Victoria.  For an appointment in our Gozo office, please call on 00356 21378672 or send us an email on [email protected].