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BEPS Action 6: Treaty abuse and the principal purpose test 'PPT'

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 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. Overview Action Title Published Deadline 7 Prevent the artificial avoidance of PE Status 31 October 2014 9 January 2015 10 Transfer Pricing: Low value-adding services 3 November 2014 14 January 2015 6 Prevent treaty abuse (follow-up work) 21 November 2014 9 January 2015 10 Transfer Pricing: Profit splits 16 December 2014 6 February 2015 10 Transfer Pricing: Commodity transactions 16 December In September 2015, the OECD released the final report on BEPS action 6. The main purpose of the action 6 is the prevention of ―granting treaty benefits in inappropriate circumstances‖.

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Introduction This article analyses (i) whether the ‘Principal Purpose Test’ (or PPT rule) contained in the 2015 BEPS Action 6 Report (Preventing the Granting of Treaty Benefits in Inappropriate Circumstances) is sufficiently clear, precise and predictable to conform BEPS. 最終報告書（ Action 6 ） 租税条約の濫用防止. 経済協力開発機構（OECD）は10 月5 日、税源浸食と利益移転（BEPS: Base Erosion and Profit Shifting）プロジェクトにおける15の行動計画（Action Plan）に関 する最終パッケージを公表しました（最終パッケージの概要に 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.

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.

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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).

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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).

Anti-tax avoidance package is also analyzed. The author deduces that   25 Feb 2020 Authors. Vita Apriliasari.
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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.

Action Action 6 – Prevent Treaty Abuse. 18. Action sina slutrapporter om BEPS (Base Erosion and Profit förespråkar att införa PPT-regeln enbart.
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BEPS Action 6: Treaty abuse and the principal purpose test 'PPT'

Prevention of treaty abuse (PPT1; S- LOB2). 8.

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.