Base Erosion Profit Shifting (BEPS) – vad händer nu? En av rapporterna (action 6), som också har kopplingar till fast driftställe- och hybridproblematiken.

The OECD published the Action Plan to address BEPS in July 2013. Action 6 of the Action Plan identifies treaty abuse, in particular treaty shopping, as one of the transaction or arrangement (i.e. the so-called principal purpose te

Autores: Blazej Kuzniacki Localización: World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 10, Nº. 2, 2018, págs. 233-294 Idioma: inglés Texto completo no disponible (Saber más); Resumen. This study contains a comprehensive, in-depth analysis In contrast to the proposal for a detailed LoB clause made by the OECD in BEPS Action 6, the PPT of Art 16 (2) 1981 US Model functioned as a carve-out. Even if the resident taxpayer would not pass muster under the objective LoB test, the PPT could still prevent the denial of treaty benefits.

කවුද හිතුවේ 29 Aug 2018 The BEPS Action 6 final report recognizes that the LOB and PPT rules may not be appropriate for all countries. In addition, the domestic laws of On 6 January 2017, the OECD published a five-page paper, entitled "BEPS Action Ten other examples of how the PPT might apply in practice had already been published by the OECD in October 2015, in the Final Report on Action 6 of The OECD published the Action Plan to address BEPS in July 2013. Action 6 of the Action Plan identifies treaty abuse, in particular treaty shopping, as one of the transaction or arrangement (i.e. the so-called principal purpose te 9 Dec 2017 Although the PPT is the only test that can satisfy the minimum standard Furthermore, neither Article 7 nor the BEPS Action 6 Report provides 2017 (Engelska)Självständigt arbete på avancerad nivå (magisterexamen), 20 poäng / 30 hpStudentuppsats (Examensarbete) av C Enea · 2016 — missbruk av skatteavtal, tolkning av skatteavtal, BEPS-projektet, Action 6, OECD, limitation of benefit, LOB, Principal Purpose Test, PPT BEPS Action 6 syftar till att motverka olika former av missbruk av anti-missbruksregeln som baseras på ett principal purpose test (PPT), och Här kommer ytterligare en artikel om OECD:s slutrapporter inom BEPS-projektet. I detta nummer sammanfattas rapporten gällande Action 6 & 15. i) en kombination av LOB- och PPT-regler, ii) endast en PPT regel eller iii) av C Norrgård · 2018 — 1.2.1.2 BEPS Action 6.

6. See BEPS Action 6, above n. 1, paras. 10 and 11 of the Commentary on the PPT rule. analysis of the aims and objects of all persons involved in putting that arrangement or transaction in place or being a party to it. What are the purposes of an arrangement or transaction is a question of fact which can only be answered by considering all cir-

The PPT rule is applicable when ‘it is reasonable to conclude’ that obtaining a benefit is one of the principal purposes of an arrangement (the reasonableness test). In accordance with BEPS action 6, countries have committed to adopting a minimum standard into tax treaties to combat treaty shopping. The minimum standard contains an LOB provision and/or a PPT rule.

Is BEPS Action 6 “Preventing Treaty abuse” compatible with the EU Law concept of abuse? Magister-uppsats, Lunds universitet/Institutionen för handelsrätt.

In this respect, the PPT provision proposed under BEPS Action 6 is not an exception. BEPS Action 6: Preventing the granting of treaty benefits in inappropriate circumstances On 16 September 2014, ahead of the G20 Finance Ministers’ meeting on 20-21 September, the OECD published seven papers as a first tranche of deliverables under the Base Erosion and Profit Shifting (‘BEPS… BEPS Webcast #6 - Update on project -related measures developed. Candidates: – provisions on hybrid entities (Action 2) – Provisions on treaty abuse (Action 6) – Artificial avoidance of the PE (Action 7) – Dispute resolution (Ppt) smjagadish. Final Year Project Presentation Syed Absar.

PPT on BEPS-hankkeen verosopimusten väärinkäytön estämistä koskevan Action 6 -toimenpiteen tärkein tulos. Se tulee tulevaisuudessa sisältymään valtaosaan OECD-valtioiden Action Plan Particulars 5 Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance 6 Preventing the Granting of Treaty Benefits in Inappropriate Circumstances 13 Transfer Pricing Documentation and Country- by -Country Reporting 14 Making Dispute Resolution Mechanisms More Effective BEPS ² LIST OF 27 Mar 2020 Of these 86 agreements, 17 agreements supplement the PPT with a simplified limitation on benefits (LOB) provision. As of the cut-off date, about The OECD's final report on Action 6 reaffirms that the Model Treaty should be Test (PPT) or a specific anti-conduit rule or, alternatively a standalone PPT. In addition, the. PPT formula chosen by the European Commission in the recently released. Anti-tax avoidance package is also analyzed.
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Action to fight corporate tax avoidance has been deemed necessary in the OECD forum has and received further impetus through the G20/OECD Base e rosion and p rofit shifting action plan (known as BEPS). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes.

Notably, in the months leading up to the release of the final Action 6 report, the US Treasury released for public comment a revised version of the LOB article to be adopted across its treaty network. The Action 6 report notes the existence of the new Revised Discussion Draft: BEPS Action 6: Prevent Treaty Abuse (OECD Publishing 2015). 5 OECD, Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 – 2015 Final Report (OECD Publishing 2105). References are made to paras of the Report, and paras of the proposed Commentary to the PPT. 6 The Report (n 5) 5.