The OECD has published a revised OECD timetable for stakeholders’ input, with the dates when new discussion drafts will be published and public consultations will be held in relation to the 2015 Base Erosion and Profit Shifting (BEPS) outputs. The revised OECD timetable can be consulted here.
During March and April 2015, the OECD released its Discussion Drafts with respect to the following matters:
- Disclosure Rules (Action 12);
- CFC Rules (Action 3) – Additional information with regard to the Action 3 Discussion Draft can be found here;
- Data Analysis (Action 11) – Additional information with regard to the Action 11 Discussion Draft can be found here.
In summary, the following deliverables are expected shortly:
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End of April 2015: Discussion Draft on Chapter VII of the OECD Transfer Pricing Guidelines relating to cost contribution arrangements (Actions 8 – 10);
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15 May 2015: Revised Discussion Drafts on Treaty Abuse (Action 6) and on Preventing Artificial Avoidance of PE Status (Action 7);
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End of May 2015: Discussion Drafts on Chapters I and VI of the OECD Transfer Pricing Guidelines relating to risks, non-recognition and intangibles (Actions 8 -10).
