KPMG report: Discussion draft - KPMG Global
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KPMG report: Discussion draft, attribution of profits to permanent establishments

KPMG report: Discussion draft

The Organisation for Economic Cooperation and Development (OECD) in June 2017 released for public comments, a discussion draft under Action 7 of the base erosion and profit shifting (BEPS) project.


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Action 7, Attribution of profits to permanent establishments [PDF 150 KB], concerns work in relation to BEPS Action 7 ("Preventing the artificial avoidance of permanent establishment status") of the BEPS action plan. The OECD invited public comments on the 2017 discussion draft.

  • Read an initial report about the discussion draft in TaxNewsFlash

  • Read the comments [PDF 48 KB] provided with respect to the discussion

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