TEI Comments on Revised OECD PE Discussion Draft

On May 28, 2015, TEI submitted comments on the OECD revised discussion draft on BEPS Action 7: Preventing the Artificial Avoidance of PE Status. The Institute's comments focused on the need for certainty in the definition of a permanent establishment (PE) in double tax treaties so businesses can plan their operations with an accurate forecast of the amount of tax due. TEI also noted that the proposed changes to the PE definition will significantly broaden its scope and thus increase the compliance and administrative burden on taxpayers.

TEI's comments were prepared under the aegis of TEI's European Direct Tax Committee, whose chair is Nick Hasenoehrl. Benjamin R. Shreck, TEI Tax Counsel, coordinated the preparation of TEI's comments.

Download the submission.