On 18 December 2014, the OECD released the following 2 discussion drafts on the BEPS Action Plan:
- Action 4 of the BEPS Action Plan – Interest deductions – comments are due by 6 February 2015. There will be public consultation on 17 February 2015.
- Action 14 of the BEPS Action Plan – Dispute resolution – comments are due by 16 January 2015. Public consultation will take place on 23 January 2015.
[LTN 246, 19/12/14]