Action 6: ‘Preventing the granting of treaty benefits in inappropriate circumstances’ Action 6 identifies treaty abuse strategies, and treaty shopping in particular, as a major source of BEPS occurrences. These concerns are prefaced on the concept that domestic and international tax regimes should result in an alignment between

The OECD BEPS Action 6 report contains a PPT rule 61 x See BEPS Action 6, above n. 1. for the purpose of combating abuse of tax treaties. 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).

• India has opted not to grant treaty benefits when PPT invoked Impact of BEPS Action 6 and Article 7 of MLI on India’s tax treaties –CA Vishal Palwe –14 July 2018 11. Overview of PPT rule of the MLI • Minimum standard • Obtaining the benefit was one of the principal purposes of … Action 6 of the OECD’s Base Erosion and Profit Shifting (BEPS) report introduces a “principal purpose test” (PPT) which aims to prevent the application of the benefit granted by a DTT in cases where “one of the principal purposes of transactions or arrangements is to obtain treaty benefits […] unless it is established that granting these benefits would be in accordance with the BEPS Action 6 Preventing treaty abuse • OECD’s proposed changes to model tax convention and commentary –Affirmative statement that treaties should avoid creating opportunities for non-taxation or reduced taxation –General anti-abuse rule aimed at arrangements one of the principal purposes of which is to obtain treaty benefits (“PPT”) tax treaty abuses, the OECD’s work on BEPS Action 6, and other provisions of the MLI including the preamble text in Article 6(1). The first part, in the previous issue of the Journal, reviewed pre-BEPS responses to perceived tax treaty abuses, providing necessary background and context for understanding BEPS Action 6, the MLI and the PPT. Prevention of Treaty Abuse – Article 6 (Preamble) and Article 7 (PPT) [BEPS Action 6 report] CA Geeta D Jani: Download: Commissionaire Arrangement ,and Agency PE Section 9 and Article 12 and 15 of MLI: Sanjay Sanghvi, Advocate: Download: Prevention of Treaty Abuse – Understanding India impact through select case studies: Vishal Gada 2018-09-21 The other BEPS recommendation that significantly impacts investment structures is the development of rules to prevent abuse of bilateral tax treaties under Action 6 of the BEPS Action Plan. 8 A key outcome of this work was the recommendation that treaties include anti-abuse rules, including the so-called “principal purposes test” (PPT), which denies treaty benefits if one of the principal The second part, in this issue of the Journal, examines the PPT in light of this background and in the context of BEPS Action 6 and other provisions of the MLI, considering its relationship to other anti-avoidance doctrines, principles and rules, the various elements that comprise its basic structure, the kinds of transactions or arrangements to which it may be expected to apply, and the Action 6 (Treaty Abuse) is a key element of the OECD's BEPS Project. Action 6 targets, in summary, "treaty shopping", i.e., where a person in country A, which is not, in principle, eligible to 6. See BEPS Action 6, above n. 1, paras.

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En av rapporterna (action 6), som också har kopplingar till fast driftställe- och hybridproblematiken. av J Wessman · 2021 — 2.7.4 OECD/ G20 förhindrandet av avtalsmissbruk åtgärd 6 . Ett test för det huvudsakliga syftet, eller ett så kallat PPT test, som är jämförbart med paragraf 9 i  PPT-regeln är också en lämplig åtgärd mot treaty shopping under förutsättning att vissa 6 OECD (2013), Action Plan on Base Erosion and Profit Shifting, s. 8 f. 82 stater har signerat OECD:s multilaterala instrument för att implementera av MLI i syfte att Sverige ska kunna ratificera konventionen.6 Riksdagen biföll Instrument to Modify Bilateral Tax Treaties, Action 15 – 2015 Final Report, OECD/G20 Base I sin redogörelse för oförutsägbarheten i PPT-bestämmelsen36 påpekar  relief of double taxation Treaty abuse: preamble, principal purpose test (PPT), were the subject of Actions 2, 6, 7 & 14 of the BEPS Agenda Comprehensive  oecd beps action 6 (tax treaty abuse) versus the eu principle of legal certainty (ii) that the OECD PPT rule gives the tax authorities too much discretion and,  BEPS-projektet resulterade i ett åtgärdspaket av 15 rapporter om de åtgärder genom vilka Bestämmelser om minimikrav är artiklarna 6 och 7 som effektiverar Konventionen har upprättats så att PPT är presumtionen dvs.

Prevention of Treaty Abuse – Article 6 (Preamble) and Article 7 (PPT) [BEPS Action 6 report] CA Geeta D Jani: Download: Commissionaire Arrangement ,and Agency PE Section 9 and Article 12 and 15 of MLI: Sanjay Sanghvi, Advocate: Download: Prevention of Treaty Abuse – Understanding India impact through select case studies: Vishal Gada

Action 6 targets, in summary, "treaty shopping", i.e., where a person in country A, which is not, in principle, eligible to benefit from a given tax treaty with country B, invests through an entity in country C to benefit from the treaty. BEPS: Update On Action 6 On Treaty Benefits.

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

A link to the document is included for reference. Article 6 targeted treaty abuse; Action 15 introduced the multilateral instrument (MLI) to implement BEPS actions.

the PPT rule (discussed further below) should use the simplified version provided. 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).
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BEPS: Update On Action 6 On Treaty Benefits. The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances. Action 6 of the BEPS Action Plan identified treaty abuse, and in particular treaty shopping, as one of the most important sources of BEPS concerns. One of it

What are the purposes of an arrangement or transaction is a question of fact which can only be answered by considering all cir- 2017-10-10 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 The Principal Purpose Test (PPT) in BEPS Action 6/MLI: Exploring Challenges arising from its Legal Implementation and Practical Application.
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6 The BEPS Action Plan Secure revenues and protect tax bases. Improve integrity of Download ppt "Debt bias and Base erosion and profit shifting (BEPS )" 

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 Action 6 of the OECD’s Base Erosion and Profit Shifting (BEPS) report introduces a “principal purpose test” (PPT) which aims to prevent the application of the benefit granted by a DTT in cases where “one of the principal purposes of transactions or arrangements is to obtain treaty benefits […] unless it is established that granting these benefits would be in accordance with the Impact of BEPS Action 6 and Article 7 of MLI on India’s tax treaties –CA Vishal Palwe –14 July 2018 6 Part Title Articles BEPS Action Plans I Scope and interpretation of terms 1 and 2 - II Hybrid mismatches •Transparent entities •Dual resident entities •Methods for elimination of double taxation 3 to 5 Action Plans 2 and 6 BEPS Action 6 Preventing treaty abuse • OECD’s proposed changes to model tax convention and commentary –Affirmative statement that treaties should avoid creating opportunities for non-taxation or reduced taxation –General anti-abuse rule aimed at arrangements one of the principal purposes of which is to obtain treaty benefits (“PPT”) 行動6（租税条約の濫用防止）は、条約締約国でない第三国の個人・法人等が租税条約を濫用することで、不当に租税条約の特典を享受することを防止するための、①oecdモデル租税条約の改訂、および、②国内法に関する勧告、を行うことを目的とした取組みです。 The OECD in its Final Report on BEPS Action 6 for example uses the following wording: to address other forms of treaty abuse, including treaty shopping situations”; see OECD, BEPS Action 6 supra note 3 at 18; The Technical Explanation to the 2006 US Model states on the other hand that “Article 22 and the anti-abuse provisions of domestic law complement each other, as Article 22 effectively Tax treaty and EU law aspects of the LOB and PPT provision proposed by BEPS action 6, in : Danon Robert J. (édit.), Base Erosion and Profit Shifting (BEPS) – Impact for European and international tax policy, Tax Policy Series, Zurich 2016, pp.

The Principal Purpose Test (PPT) in BEPS Action 6/MLI: Exploring Challenges arising from its Legal Implementation and Practical Application. B Kuźniacki. World Tax Journal 10 (2), 2018. 12: 2018: The Limitation on Benefits (LOB) Provision in BEPS Action 6/MLI: Ineffective Overreaction of Mind-Numbing Complexity–Part 1.

The Action 6 – Prevent treaty abuse More information on the Global Tax Reset & BEPS >>> Back to BEPS Actions >>> Belgium The Finance Minister has indicated that Belgium supports the implementation of BEPS Action 6 outcomes via the multilateral instrument (MLI). Belgium is proposing to its tax treaty partners the inclusion of the BEPS Action 6. 6 January 2016 FOLLOW-UP WORK ON THE INTERACTION BETWEEN THE TREATY PROVISIONS OF THE REPORT ON BEPS ACTION 6 AND THE TREATY ENTITLEMENT OF NON-CIV FUNDS Paragraph 14 of the final version of the Report on Action 6 (Preventing the Granting of Treaty Benefits in Inappropriate Circumstances) indicated that the OECD would continue to Revised Discussion Draft: BEPS Action 6: Prevent Treaty Abuse (OECD Publishing 2015).

See BEPS Action 6, above n.