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).

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.

INTRODUCCIÓN El mandato de la Acción 6 consiste en “desarrollar disposiciones convencionales y recomendaciones relativas al diseño de normas internas que impidan la concesión 2016-06-01 · Abstract. This article analyses whether the ‘Principal Purpose Test’ (or PPT rule) contained in the 2015 BEPS Action 6 Report is sufficiently clear, precise and predictable to conform with the principle of legal certainty, and to what extent its validity may be judicially challenged on such grounds. One area that the OECD has itself acknowledged requires further consideration is in relation to BEPS Action 6, the final report on which was published in October 2015, which seeks to prevent access to treaty benefits in inappropriate circumstances (“treaty shopping”). 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 1. BEPS Action 6: Terms of Reference •May 2017: Terms of Reference Preamble Treaty provision that will take one of the following three forms: PPT PPT with either simplified or detailed LOB Detailed LOB with anti-abuse measures to counteract conduit financing •1st Report on compliance Action 6 by the BEPS Inclusive 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.

Ppt beps action 6

One area that the OECD has itself acknowledged requires further consideration is in relation to BEPS Action 6, the final report on which was published in October 2015, which seeks to prevent access to treaty benefits in inappropriate circumstances (“treaty shopping”). 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 1. BEPS Action 6: Terms of Reference •May 2017: Terms of Reference Preamble Treaty provision that will take one of the following three forms: PPT PPT with either simplified or detailed LOB Detailed LOB with anti-abuse measures to counteract conduit financing •1st Report on compliance Action 6 by the BEPS Inclusive 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. Under arbetet med Action 6 har OECD fått ta emot stundtals kraftig kritik vad gäller dess föreslagna LoB-klausul. Since the Organisation for Economic Co-operation and Development (OECD) presented their action plan on base erosion and profit shifting (BEPS), the concept of substance has reached another level with the principal purpose test (PPT) introduced in Action 6. The PPT is an anti-treaty abuse clause that “allow[s] contracting states to deny the The Principal Purpose Test (PPT) in BEPS Action 6 and the MLI: Exploring Challenges Arising from Its Legal Implementation and Practical Application Autores: Blazej Kuzniacki Localización: World Tax Journal: WTJ , ISSN-e 1878-4917, Vol. 10, Nº. 2, 2018 , págs.

2018-09-21

BEPS Action 6 är förenlig med de grundläggande friheterna inom EU. Inom ramen för detta syfte kommer Stock exchange-, förenlighet med EU-rätten och av den anledningen kommer PPT-regeln inte mer än mycket kort att beröras i den kommande framställningen. 1 Author: Błażej Kuźniacki, PhD, attorney at law, research fellow at the Singapore Management University – Tax Academy Centre for Excellence in Taxation (SMU - TA CET). The author can be contacted at bkuzniacki@smu.edu.sg or/and blazej.kuzniacki@gmail.com. Note: The article will be published by IBFD at World Tax Journal 2018, Issue 2.

BEPS Action 6 addresses treaty shopping through treaty provisions whose a principal purpose test (PPT) equivalent to paragraph 9 of Article 29 of the 2017

Note: The article will be published by IBFD at World Tax Journal 2018, Issue 2.

what the PPT should ideally be preventing, and then addresses the criticisms of the PPT and reformulates the PPT on this basis. 6. As regards the application of the PPT rule, the March 2016 discussion draft indicated that a realistic approach to concerns related to the application of the PPT rule to non-CIV funds could be to add one or more examples on non-CIV funds to paragraph 14 of the Commentary on the PPT rule (as it appears in paragraph 26 of the Report on Action 6). Therefore, should BEPS actions were implemented, they would impose a restrictive or discriminatory tax treatment on cross-border transactions merely because they involve more than one state. In this respect, the PPT provision proposed under BEPS Action 6 is not an exception.
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Article 6 targeted treaty abuse; Action 15 introduced the multilateral instrument (MLI) to implement BEPS actions. Koriak, Oleksandr: The Principal Purpose Test under BEPS Action 6: Is the OECD Proposal Compliant with EU Law? European Taxation, Volume 56, 12/2016, s. 552–559.

The PPT is an anti-treaty abuse clause that “allow[s] contracting states to deny the The Principal Purpose Test (PPT) in BEPS Action 6 and the MLI: Exploring Challenges Arising from Its Legal Implementation and Practical Application. 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.
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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

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). BEPS Action 6 är förenlig med de grundläggande friheterna inom EU. Inom ramen för detta syfte kommer Stock exchange-, förenlighet med EU-rätten och av den anledningen kommer PPT-regeln inte mer än mycket kort att beröras i den kommande framställningen. 1 Author: Błażej Kuźniacki, PhD, attorney at law, research fellow at the Singapore Management University – Tax Academy Centre for Excellence in Taxation (SMU - TA CET). The author can be contacted at bkuzniacki@smu.edu.sg or/and blazej.kuzniacki@gmail.com.

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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.

which is include in the MLI (OECD 2016 BEPS Action 6 at 23). The MLI permits parties, to supplement the PPT by with a SLoB provision (OECD 2016. MLC, Art 7 (6)) 11 Jul 2017 implement treaty-related provisions of the BEPS action plan Treaty abuse. 6. Purpose of a covered tax agreement. 7.

The LOB rule and the PPT rule can be implemented where appropriate and not already covered by domestic law. It is not the intention of BEPS Action 6 that already existing treaties be renegotiated if the current treaty is sufficient to both contracting states in addressing treaty shopping.

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. 3 4.6 Tillämpning av MLI:s PPT och den gyllene regeln 6 OECD: Adressing Base Erosion and Profit Shifting, OECD av T Curovic · 2018 — Action 6 – 2015 Final Report, OECD/G20 Base Erosion and Profit Artikel 7 i MLI, och framför allt PPT-bestämmelsen, har diskuterats en del i.

Is BEPS Action 6 “Preventing Treaty abuse” compatible with the EU Law concept of abuse? Magister-uppsats, Lunds universitet/Institutionen för handelsrätt. Av denna anledning har OECD fått i uppdrag att ta fram åtgärder för att minska instrumentet att påverka svenska skatteavtal?, SvSkT 2017:6-7).