OECD Issues Revised Discussion Draft on Avoidance of Permanent Establishment Status

OECD Issues Revised Discussion Draft on Avoidance of Permanent Establishment Status:  The OECD has issued a revised discussion draft on Action 7 (Prevent the Artificial Avoidance of Permanent Establishment Status).  The first discussion draft, released October 31, 2014, described permanent establishment avoidance strategies and alternative options on how to address those strategies.  The OECD received comments on that draft, and has issued the revised draft that includes specific proposals rather than various alternatives.  The OECD is requesting comments on the proposals included in the draft by June 12, 2015.