On 12 January 2015, the OECD published the comments received in response to the public discussion drafts on the Base Erosion and Profit Shifting (BEPS) Project follow-up work on Action 6: Preventing Treaty Abuse (PDF), and on Action 7: Preventing the Artificial Avoidance of PE Status(PDF). Over 750 pages of comments were received for Action 6, and over 840 for Action 7.

A public consultation…