OECD invites comments on BEPS action paper

The OECD invites comments by 9 April on a public discussion draft document, BEPS Action 6: preventing the granting of treaty benefits in inappropriate circumstances. The draft includes proposals produced with respect to action 6 of the BEPS action plan, aimed at preventing treaty abuse and ‘treaty shopping’.

In addition, following the G8 summit in Lough Erne, the OECD has produced its paper, Transfer pricing comparability data and developing countries, which will be discussed in two parallel sessions on the last day of the Global Forum on Transfer Pricing meeting of 26–28 March 2014. The last day of the March meeting of the Global Forum will be held in conjunction with the Task Force on Tax & Development. Comments and suggestions should be sent by 11 April.