Insurance EuropeInsurance Europe
Position Paper
Comments on the OECD’s revised discussion draft - Preventing the artificial avoidance of the permanent establishment (PE) status (BEPS action point 7)

Insurance Europe welcomes the Organisation for Economic Cooperation and Development's (OECD) recognition that an insurance-specific option (option M) is not required in this discussion draft. Similarly, Insurance Europe agrees with and supports the OECD’s choice of option B as opposed to options A, C or D.

Published 12 June 2015