1. A summary of the BEPS action plan 6 recommendations relating to the US-style Limitation on Benefit ("LOB") and the Principal Purpose Test ("PPT"). 2. Looks into the underlying tax policy rationale and drivers for the US (for the LOB) and the UK (for the PPT) having decided upon their respective policy approach in their tax treaties. 3.

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Looks into the underlying tax policy rationale and drivers for the US (for the LOB) and the UK (for the PPT) having decided upon their respective policy approach in their tax treaties. 3. 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 Key aspects of BEPS Action 6 • Identified treaty abuse, and in particular tax treaty shopping, as one of the most important sources of BEPS concerns • Three alternative rules to address tax treaty abuse • Principal purpose test (PPT) rule • PPT rule, supplemented with either simplified or detailed limitation of benefits (LOB) rule 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.

Presentation on project report ramesh_x. OECD Tax Talks #18 (4 March 2021) Include income creating BEPS concerns in the definition of CFC income, e.g. income from digital sales. Ineffective/No CFC Rules. Maximise Deductions.

BEPS presentation -Final - Copy 1. KPMG BEPS Action Plan Informative Discussion CFO India Network 27th November 2014 2. Areas of discussion Tax Morality and Transparency1 3 OECD BEPS Action Plan3 9 Action 1 – Addressing the tax challenges of the digital economy4 15 Action 2 – Neutralizing effects of hybrid mismatch arrangements5 21 Action 6 – Preventing the granting of treaty benefits in

The OECD BEPS Action 6 report contains a principal purpose test rule (PPT rule) for the purpose of combating abuse of tax treaties. This PPT rule is also included in the OECD Multilateral Instrument. The October 2015 BEPS Deliverables On 5 October, the OECD released the final deliverables of their Base Erosion and Profit Shifting (BEPS) Action Plan This represents one of the most significant changes to the international corporate tax landscape since the League of Nations proposed the first bilateral tax treaty in 1928 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.

2017-03-09 · BEPS Action Point 6: Prevent treaty abuse The goal of Action 6 is to prevent the granting of treaty benefits in inappropriate circumstances. It needs to be made clear that tax treaties are not intended to be used to generate double non-taxation.

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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). Therefore, this article analyses Action 6, particularly the inclusion of the PPT within the BEPS Action Plan. 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.
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Assistant diplômé à l’Université de Lausanne . Texte soumis au Prix OREF . Lausanne, 30 juin 2018 Therefore, this article analyses Action 6, particularly the inclusion of the PPT within the BEPS Action Plan.

man CASE-Suite3.5SR1-News_en.ppt. – SAUTER-SoftwareCompatibility. CASE-Suite3.6-News_en.ppt CASE-Suite3.10-News_en.ppt – Presentation in English spektet, direkt och indirekt, innehar 56 751 200 aktier, motsvarande 6,6 procent av 1 januari 2019 för att hantera vissa BEPS-frågor (där vissa ~4 ppt. ~2 ppt.
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IMPLEMENTATION OF BEPS Action Plan Title MLI Domestic Law 6 Preventing the Granting of Treaty Benefits in Inappropriate Circumstances Article 5: Application of Methods for Elimination of Double Taxation Article 6: Purpose of Covered Tax Agreement Article 7: Prevention of Treaty Abuse Article 8: Dividend Transfer Transactions DTAAs with

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