OECD: Rödl & Partner’s comment on the Discussion Drafts on attribution of profits to permanent establishments

Published on September 14, 2016

On July 4, 2016 the Organisation for Economic Co-operation and Development (OECD) released  a Discussion Draft on Action 7 (”Preventing the Artificial Avoidance of Permanent Establishment Status”) of the BEPS Action Plan (”Base Erosion and Profit Shifting”). The Discussion Draft contained additional guidelines on the attribution of profits to Permanent Establishments.
 
Interested parties had the possibility to send their comments on the submitted Discussion Draft to the OECD until September 5, 2016. Rödl & Partner took the opportunity to bring in remarks to the mentioned Discussion Draft to especially indicate the effect on family owned businesses.
 
The comments to the Discussion Draft ”Attribution of Profits to Permanent Establishments” relating to BEPS Action 7 can be downloaded from the OECD webpage.
 
On October 11 and 12, 2016 the OECD intends to hold a public consultation in Paris on the discussion drafts on attribution of profits to permanent establishments.