In report 6 of the BEPS action plan, Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, the Organisation for Economic Co-operation and Development (OECD) proposes (amongst others) to include a principal purpose test (PPT) in tax treaties.

‘The Principal Purpose Test in Tax Treaties under BEPS 6’, INTERTAX, 2016, p. 408. Also see the commentary within Barreto PA., and Takano, CA., ‘The Prevention of Tax Treaty Abuse in the BEPS Action 6: A Brazilian Perspective’, INTERTAX , 2015, p 831 – particularly for the divergence between Lang, M and Schoueri, L’s position.

The proposed examples would be added to paragraph 14 of the Commentary on the principal purpose rule, as it appears in paragraph 26 of the OECD Action 6 report. 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.

Beps action 6 principal purpose test

L. ANG . Michael, BEPS Action 6: Introducing an Antiabuse Rule in Tax Treaties, Tax Notes International, vol. 74, n. o.

BEPS Action 6, MLI provisions aimed at preventing tax treaty abuses, and the principal purpose test (PPT) in particular. 1. The second part of this article 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,

43, Issue 2, Action Item 6 addresses abuse of treaties, particularly focusing on treaty shopping as one of (“L.O.B.”) provision and a general anti-avoidance rule called the Principal Purpose. Test (“P.P.T.”) to be included in the O.E.C.D. Model C Aug 28, 2018 One of the main material changes will be the introduction of the principal purpose test (PPT) to avoid treaty abuse, as outlined in BEPS Action 6.

BEPS Action 6 syftar till att motverka olika former av missbruk av anti-missbruksregeln som baseras på ett principal purpose test (PPT), och

On 26 July 2019, Eswatini joined the BEPS Inclusive Framework, bringing the total number of jurisdictions to 132. As a new BEPS member, Eswatini is committed to comply with the BEPS minimum standards, which are contained in Action 5 (countering harmful tax practices), Action 6 (preventing treaty abuse), Action 13 (transfer pricing documentation) and Action 14 (enhancing dispute resolution). Principal Purpose Test. What Have We Gained from BEPS Action 6? Intertax, Volume 45, 6–7/2017, s. 432–446.

Inhalt und Bedeutung des Principal Purposes Test 3.1 Wortlaut 3.2 Begriffselemente des Principal Purposes Test Verhältnis des Principal Purposes Test zu spezifischen Missbrauchsbestimmungen Rechtsfolge des Principal Purposes Test Gewinndurchlaufregelung anstelle eines Principal Pu rposes Test Spielraum bei der Umsetzung von Action 6 The Principal Purpose Test in Tax Treaties under BEPS 6 Reinout Kok* In report 6 of the BEPS action plan, Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, the Organisation for Economic Co-operation and Development (OECD) proposes (amongst others) to include a principal purpose test (PPT) in tax treaties. The Principal Purposes Test (PPT) in BEPS Action 6/MLI: Exploring Challenges arising from its Legal Implementation and Practical Application Abstract: This study contains a comprehensive, in-depth analysis of the principal purposes test (PPT) designed by the Organization for Economic Cooperation and Development (OECD) as Home > IBFD Products > Journal Articles > European Taxation > European Union - The Principal Purpose Test under BEPS Action 6: Is the OECD Proposal Compliant with EU Law? European Union - The Principal Purpose Test under BEPS Action 6: Is the OECD Proposal Compliant with EU Law? 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 object and purpose of the provisions of the treaty.” BEPS principal purpose test and customary international law Irma Johanna Mosquera Valderrama1 Leiden University, Steenschuur 25, 2311ES Leiden, Netherlands Email: i.j.mosquera.valderrama@law.leidenuniv.nl Abstract The overall aim of this article is to analyse the principal purpose test as an emerging rule of customary In addition to this principal purpose test (PPT), the Action 6 Report provides two versions (a simplified and detailed version) of a specific anti-abuse rule, the limitation on benefits (LOB) provision, which limits the availability of treaty benefits to persons that meet one or more categorized tests listed in paragraphs 9 to 13 of Aritcle 7. The Action 6 paper requires all treaties to meet a certain minimum standard on anti-abuse but allows countries three options for implementation. The options are a US-style Limitation on Benefits (or "LOB") clause, supplemented by either a Principal Purposes Test (PPT) or a specific anti-conduit rule, or, alternatively a standalone PPT. The Principal Purpose test remains highly subjective and susceptible to unpredictable interpretations, therefore TEI opposes including this test in the OECD model treaty.
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The output under each of the BEPS actions is intended to form a complete and cohesive approach covering BEPS Action 6: Verhinderung von Abkommensmiss- brauch mit dem Principal Purposes Test — Implika- tionen und Handlungsbedarf für die Schweiz? Prof. Dr. Madeleine Simonek/Martina Becker, M.A. HSG Prof. Dr. Madeleine Simonek, Ordinaria für Schweizeri- sches und Internationales Steuerrecht an der Universi- tät Zürich, Konsulentin bei This study contains a comprehensive, in-depth analysis of the principal purpose test (PPT) designed by the Organization for Economic Cooperation and Development (OECD) as part of the BEPS Action 6 Final Report, “Preventing the Granting of Treaty Benefits in Inappropriate Circumstances”. BEPS Action 6: Uncertainty in the Principal Purpose Test Rule 1.

On 26 July 2019, Eswatini joined the BEPS Inclusive Framework, bringing the total number of jurisdictions to 132. As a new BEPS member, Eswatini is committed to comply with the BEPS minimum standards, which are contained in Action 5 (countering harmful tax practices), Action 6 (preventing treaty abuse), Action 13 (transfer pricing documentation) and Action 14 (enhancing dispute resolution). policy of BEPS Action 6, particularly when such policy is not combined with a principal purpose test. The predominant view is that beneficial ownership should October 8, 2015.
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inclusion of the derivative benefits clause is based on an assumption that other BEPS Actions will address specific concerns which may arise from its inclusion, and this will therefore be re-examined in 2015. Principle purposes test rule: The paper proposes a broadly drafted general purpose rule aimed at removing treaty

The predominant view is that beneficial ownership should October 8, 2015. BEPS Action 6 identifies tax treaty abuse and, in particular, treaty shopping, as one of the most significant sources of BEPS concerns. II. Generic Framework From a first reading of Action 6 it is possible to become lost in the complex package designed to prevent treaty abuse.

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In the MLI, Sweden has chosen to apply the principal purpose test of Article 7. Sweden has chosen not to apply any other articles in the MLI related to Action 6, i.e. articles 8-12. See Action 15 July 2017 Switzerland Switzerland has either PPT or LOB clauses in some tax treaties. More treaties and the multilateral treaty are expected to include

7, pp. 655-664 The principal purpose test, as outlined the BEPS plan, is added to tax treaties prevent tax treaty abuse, operating to exclude some taxpayers from entitlement to tax treaty benefits. The proposed examples would be added to paragraph 14 of the Commentary on the principal purpose rule, as it appears in paragraph 26 of the OECD Action 6 report. 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.

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Sep 29, 2014 standards and to prevent the abuse of tax treaties (Action 6). based on a “ principal purpose test” have been unveiled to ensure that only “true” Facilitate swift implementation of the BEPS actions through a re Jan 12, 2017 Action 6 of the 2015 BEPS Report (Preventing the Granting of Treaty purposes of transactions or arrangements (the principal purpose test or Jun 1, 2017 Most of the 68 jurisdictions are incorporating a "principal purpose test". (PPT) into convention enacts the BEPS Action 6 proposals. How do Nov 21, 2017 Paragraph 9 of new Article 29 contains the bilateral “principal purpose test”, which was developed under BEPS Action 6, and is virtually Jul 11, 2017 implement treaty-related provisions of the BEPS action plan. • Approximately 1 PPT – Principal Purpose Test Covers BEPS 2, 6, 7 and 14.

The Principal Purposes Test introduced under BEPS Action 6 will apply to all treaties covered by the MLI, while an additional simplified Limitation on Benefits Rule', Bulleting for International Taxation, IBFD, p. 602. 24 De Broe & Luts 2015 ' BEPS Action 6: Tax Treaty Abuse' Intertax, v. 43, Issue 2, Action Item 6 addresses abuse of treaties, particularly focusing on treaty shopping as one of (“L.O.B.”) provision and a general anti-avoidance rule called the Principal Purpose. Test (“P.P.T.”) to be included in the O.E.C.D. Model C Aug 28, 2018 One of the main material changes will be the introduction of the principal purpose test (PPT) to avoid treaty abuse, as outlined in BEPS Action 6. fer pricing documentation and dispute resolution (BEPS Actions 5, 6, 13 and.