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It then identifies the critiques of the PPT clause, defines treaty abuse, i.e. 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. 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… BEPS Webcast #6 - Update on project -related measures developed.

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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 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". Se hela listan på internationaltaxreview.com Abuse (BEPS Action 6) As a BEPS minimum standard, countries must include one of the following measures in their tax treaties: (i) a principal purpose test (“PPT”), (ii) a PPT together with a simplified limited limitation on benefits (“LOB”) test or (iii) an extensive LOB together with an anti-conduit provision. 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 – 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 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 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.

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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. The Principal Purposes Test (PPT) in BEPS Action 6/MLI: In our previous post published on 6 December 2016 we described the OECD’s BEPS Project in the context of the publishing of the draft Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “Convention”).. One area that the OECD has itself acknowledged requires further consideration is in relation to BEPS Action 6, the final report 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.

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provisions are “old hat.” However, for a U.S. tax adviser, the scope of the P.P.T. may be problematic because intent to obtain a … 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 BEPS Action 6: discussion draft on non-CIV examples . I am writing on behalf of BVCA to comment on the examples in the public discussion draft. The BVCA is the industry body and public policy advocate for the private equity and venture capital industry in the UK. With a membership of almost 600 firms, the BVCA represents the vast majority of Action to fight corporate tax avoidance has been deemed necessary in the OECD forum has and received further impetus through the G20/OECD Base e rosion and p rofit shifting action plan (known as BEPS). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes.

I am writing on behalf of BVCA to comment on the examples in the public discussion draft. The BVCA is the industry body and public policy advocate for the private equity and venture capital industry in the UK. With a membership of almost 600 firms, the BVCA represents the vast majority of Action to fight corporate tax avoidance has been deemed necessary in the OECD forum has and received further impetus through the G20/OECD Base e rosion and p rofit shifting action plan (known as BEPS). The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes.
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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

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. 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… BEPS Webcast #6 - Update on project -related measures developed. Candidates: – provisions on hybrid entities (Action 2) – Provisions on treaty abuse (Action 6) – Artificial avoidance of the PE (Action 7) – Dispute resolution (Ppt) smjagadish. Final Year Project Presentation Syed Absar. BEPS Actions implementation by country Action 6 – Prevent treaty abuse On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project.
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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). In accordance with BEPS action 6, countries have committed to adopting a minimum standard into tax treaties to combat treaty shopping. The minimum standard contains an LOB provision and/or a PPT rule. 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 benefit from a given tax treaty with country B, invests through an entity in country C to benefit from the treaty.

Download PDF: Sorry, we are unable to provide the full text but you may find it at the following location(s): https://lirias.kuleuven.be/bit (external link) https The 15 Action Points BEPS. You can click on each point to go read more on a specific point, or … PPT Principle Purpose Test P&A Preparatory & Auxiliary S-LoB Simplified Limitation of Benefit TE Transparent Entity UN United Nations UN MC UN Model Convention WHT Withholding Tax. 4 PwC The Multilateral Convention and BEPS 5 The report on Action 15 of the BEPS project made it clear that it was not only feasible but also desirable to develop an Action Item 6 is a productive step forward in dealing with treaty shopping.
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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). In accordance with BEPS action 6, countries have committed to adopting a minimum standard into tax treaties to combat treaty shopping.