BEPS Action 6: Introducing an Antiabuse Rule in Tax Treaties by Michael Lang T he OECD’s action plan on base erosion and profit shifting provides for the following measures as action 6, under the heading ‘‘Prevent treaty abuse’’: Develop model treaty provisions and recommen-dations regarding the design of domestic rules to

Action 6 are of importance. These read as follows:6 10. To determine whether or not one of the principal purposes of any person concerned with an arrange-ment or transaction is to obtain benefits under the Convention, it is important to undertake an objective 6. See BEPS Action 6, above n. 1, paras. 10 and 11 of the Commentary on the PPT rule.

Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering Action 6 – Preventing the granting of treaty benefits in inappropriate circumstances Introduction On 5 October 2015, the Organisation for Economic Co - operation and Development (OECD) released final reports in connection with all its 15 Action Plans on Base Erosion and Profit Shifting (BEPS). The BEPS Action 6 Action 6 of the OECD/G20 BEPS Project[6] identifies treaty abuse (with a particular focus on treaty shopping) as a BEPS concern. This Action has produced multiple alternatives to afford Contracting States flexibility but at the same time ensuring that the common goal of implementing safeguards within the treaty against treaty abuse is achieved. del 5-6 Novembre 2012, si è tradotto in un manda-to esplicito all'OCSE ad approfondire il tema. Al G20 di Mosca (19-20 luglio 2013) l’Ocse ha pre-sentato il rapporto Action Plan on Base Erosion and Profit Shifting6 individuando un piano d’azione, articolato in 15 misure, volto ad analiz-3 OECD (2015), Measuring and Monitoring BEPS, Action Africa & Middle East: BEPS Action 13 Implementation. Source: KPMG International member firms. Key: Implemented Draft bills Intentions to implement No development.

Beps action 6 pdf

Introduction Chapter 2. Background Chapter 3. BEPS Package, which includes the report on Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (“the Report on Action 6” or “the Report”, OECD (2015)). The minimum standard on treaty-shopping included in the Report on Action 6 is one of the four BEPS minimum standards. Each of the four BEPS minimum anledningar varken att tas upp i återgivningen av testen i LoB-klausulen i BEPS Action 6 i avsnitt 3 eller att analyseras mot bakgrund av etableringsfriheten och fria rörligheten för kapital inom EU i avsnitt 4.

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’) Project. The

It first addresses treaty shopping through alternative provisions that form part of a minimum standard that all countries participating in the BEPS Project have agreed to implement. Actions providing the terms of reference and the methodology by which the peer reviews would be conducted. On 29 May 2017, the OECD released the peer review documents, (the Terms of Reference and Assessment Methodology (the Methodology) for BEPS Action 6. 3 The terms of reference reiterated that to be in compliance with October 8, 2015.

Action to fight corporate tax avoidance has been deemed necessary in the OECD forum, with further impetus from the G20/OECD 'Base erosion and profit

This Action has produced multiple alternatives to afford Contracting States flexibility but at the same time ensuring that the common goal of implementing safeguards within the treaty against treaty abuse is achieved. del 5-6 Novembre 2012, si è tradotto in un manda-to esplicito all'OCSE ad approfondire il tema. Al G20 di Mosca (19-20 luglio 2013) l’Ocse ha pre-sentato il rapporto Action Plan on Base Erosion and Profit Shifting6 individuando un piano d’azione, articolato in 15 misure, volto ad analiz-3 OECD (2015), Measuring and Monitoring BEPS, Action Africa & Middle East: BEPS Action 13 Implementation.

These actions are only proposals and therefore they constitute soft law. BEPS Action 6: Introducing an Antiabuse Rule in Tax Treaties by Michael Lang T he OECD’s action plan on base erosion and profit shifting provides for the following measures as action 6, under the heading ‘‘Prevent treaty abuse’’: Develop model treaty provisions and recommen-dations regarding the design of domestic rules to BEPS Action 6 - An inclusion of anti-abuse measures in tax treaties to prevent the improper use of a tax treaty Are the measures suggested in BEPS Action 6 necessary from a Swedish perspective? By Johanna Fridh HARN60 Master Thesis Master’s Programme in European and International Tax Law 2015/2016 3 June 2016 Supervisor: Mats Tjernberg Action 6 Prevention of tax treaty abuse Minimum Standard. BEPS Action 6 addresses treaty shopping through treaty provisions whose adoption forms part of a minimum standard that members of the BEPS Inclusive Framework have agreed to implement. It also includes specific rules and recommendations to address other forms of treaty abuse.
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BEPS MONITORING GROUP Revised Discussion Draft for BEPS Action 6: Prevent Treaty Abuse This response is submitted by the BEPS Monitoring Group (BMG). The BMG is a group of experts on various aspects of international tax, set up by a number of civil society organizations which research and campaign for tax justice including the Global Alliance for The OECD’s public discussion draft ‘BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances’ proposed a series of rules for the OECD model. The draft for Article X, ‘‘Entitlement to Benefits,’’ the first five paragraphs of which are described therein as ‘‘specific antiabuse rule aimed at treaty Action 6 (Treaty Abuse) is a key element of the OECD's BEPS Project.

(DAC 6) med beaktande av grundläggande krav på tydlighet och rapport ”Mandatory Disclosure Rules ACTION 12:2015 Final Report”, som gjorts av OECD inom ramen för BEPS-projektet och saknar koppling till svenska s%C3%A4ttning-%20g%C3%A4llande%20r%C3%A4tt%20och%20empiri.pdf BEPS-projekt, men informationen är inte offentlig utan delas mellan myndigheter.
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2015, to be aligned with the BEPS actions. The PPT rule as recommended under Action 6 of BEPS is akin to the main purpose test as proposed under the Indian GAAR. The Indian GAAR would empower the revenue authorities to go deeper into the transactions and/or arrangements (e.g. looking at ownership structures, beneficial

SOU 2014:40 Neutral bolagsskatt – för ökad effektivitet och stabilitet, s. 69. 7. 2 Innehåll SUMMARY 1 SAMMANFATTNING 3 FÖRORD 5 FÖRKORTNINGAR 6 1 INLEDNING Introduktion BEPS-projektet BEPS Action Plan BEPS Action Save this PDF as: BEPS-projektets action 7 syftar till att revidera artikel 5 i OECD:s modellavtal, genom att revidera modellavtalets definition av fast driftställe. 6 1.

BEPS Action 6 - An inclusion of anti-abuse measures in tax treaties to prevent the improper use of a tax treaty Are the measures suggested in BEPS Action 6 necessary from a Swedish perspective? By Johanna Fridh HARN60 Master Thesis Master’s Programme in European and International Tax Law 2015/2016 3 June 2016 Supervisor: Mats Tjernberg

It also includes specific rules and recommendations to address other forms of treaty abuse.

OECD-BEPS Project and EU. 3 3 Oct 2019 in the BEPS action plan, starting with addressing tax challenges of the Action 6: Preventing treaty abuse so as to address treaty-shopping “Follow-up work on BEPS Action 6: Preventing treaty abuse”.