OECD Update BEPS Action 6

The OECD has published a compilation of the public comments received regarding the draft examples prepared to follow-up on the interaction between treaty provisions as per Final Report on Action 6 and treaty entitlements of non-CIV funds.

Please see below relevant link to OECD’s website:

http://www.oecd.org/tax/treaties/public-comments-received-on-draft-examples-interaction-between-treaty-provisions-of-beps-action-6-and-the-treaty-entitlement-of-non-civ-funds.htm

In addition it is worth nothing that in  OECD Tax Talk – transmitted online and available in recording in the below link – Pascal Saint-Amans strongly underlined the importance of taxpayers’ input for the work of the OECD. In particular, he mentioned that “if taxpayers do not want to play with us, (at least) they should not complaint”.

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