Joint Opinion Statement FC 1/2015 on the OECD 2014 Public Discussion Draft on Preventing the Artificial Avoidance of PE Status (BEPS Action 7)

The following comments relate to the OECD’s Public Discussion Draft “Preventing the Artificial Avoidance of PE Status” (hereinafter: Discussion Draft), published on 31 October 2014, relating to Action 7 of the OECD/G20 BEPS (base erosion and profit shifting) Action Plan.

We invite you to read the Opinion Statement and remain at your disposal for any questions you may have.

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