On 18 June 2015, the OECD published comments received in response to the revised public discussion draft for Action 6 (Prevent Treaty Abuse) of the Base Erosion and Profiting Shifting (BEPS) Project.
The revised draft is the third discussion draft on Action 6. The first was issued 14 March 2014 and the second was issued on 21 November 2014 as a follow up to the September 2014 Report on Action 6. The new revised discussion draft reflects the conclusions and proposals that resulted from the co…