OECD releases public comments on third BEPS draft dealing with tax treaty abuse

The OECD on June 18 released  65 public comments on a discussion draft under the OECD/G20 base erosion profit shifting (BEPS) plan dealing with tax treaty abuse.

The draft, prepared by Working Party 1 of the OECD’s Committee on Fiscal Affairs (WP1) on May 22, is the third draft on the topic.

The draft adds an alternative simplified limitation on benefits rule designed to be used by countries that also adopt a principal purpose test, considers the applicability of treaty benefits for collective investment vehicle (CIV) and non-CIV funds, and adds a new proposal to deal with tax avoidance through use of special tax regimes.

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Related MNE Tax articles:

• OECD releases public comments on third BEPS draft dealing with tax treaty abuse