22/05/2015 – Public comments are invited on a revised discussion draft which includes proposals on how to deal with the follow-up work on Action 6 (Prevent Treaty Abuse)  of the Action Plan on Base Erosion and Profit Shifting (BEPS).

On 21 November 2014, the OECD released a discussion draft that identified 20 different issues to be addressed as part of the follow-up work mandated by the September 2014 Report on Action 6. At its March 2015 meetings, Working Party 1 on Tax Conventions and Related Questions continued its work on these issues in the light of the comments received, agreed on how to address the majority of these issues and discussed new proposals related to some issues.

This new discussion draft reflects the conclusions and proposals that resulted from that meeting and on which the Committee on Fiscal affairs is now inviting comments. The discussion draft and the comments received on it will be discussed at the Working Party 1 meeting of 22-26 June 2015, when the Working Party will be asked to produce a final version of the Report on Action 6 that will take into account the conclusions of the follow-up work done on the issues identified in the November 2014 discussion draft.

Comments should be sent by 17 June 2015 at the latest (no extension will be granted) and should be sent by email to taxtreaties@oecd.org in Word format (in order to facilitate their distribution to government officials). They should be addressed to Marlies de Ruiter, Head, Tax Treaties, Transfer Pricing and Financial Transactions Division, OECD/CTPA.

2015年5月22日，经济合作与发展组织（OECD）发布了关于税基侵蚀和利润转移（BEPS）项目第6项行动计划（防止滥用税收协定）后续工作的修订版讨论稿。

BEPS项目第6项行动计划报告于2014年9月发布，作为后续工作的一部分，OECD于11月21日发布讨论稿，确定了20个需要解决的问题。在2015年3月的会议上，OECD工作小组根据这些问题收到的反馈就如何解决大多数事宜达成一致并讨论了新的相关提议。

本次发布的新讨论稿是2015年3月会议成果和建议的总结。讨论稿第一部分是关于 “简化版”利益限制规则（LOB）的替代方案的讨论结果，以及如何在OECD税收协定范本中表述利益限制规则。第二部分是关于2014年11月21日讨论稿中明确的20个后续工作事项的讨论结果，包括旨在解决有关特殊税制问题的条约规则的新提议，以及缔结条约之后国内法律所需要的调整。

征求意见截止到2015年6月17日。