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

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 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).

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. These concerns are prefaced on the concept that domestic and international tax regimes should result in an alignment between 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”. 1.

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It should be noted that the PPT is similar to the general anti-abuse rule (GAAR) in the EU anti-tax avoidance directive, as both are inspired by BEPS action 6. Overlaps between the application of the PPT and GAAR are possible. 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.

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By Luc De Broe. Abstract. status: accepte 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).

Action 6 Prevention of tax treaty abuse Minimum Standard. BEPS Action 6 addresses treaty shopping through treaty provisions whose adoption forms part of a minimum standard that members of the BEPS Inclusive Framework have agreed to implement. It also includes specific rules and recommendations to address other forms of treaty abuse. Action 6 of the OECD/G20 BEPS Project identifies treaty abuse (with a particular focus on treaty shopping) as a BEPS concern. This Action has produced multiple alternatives to afford Contracting States flexibility but at the same time ensuring that the common goal of implementing safeguards within the treaty against treaty abuse is achieved.
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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. 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). The BEPS Action 6 The Principal Purpose Test (PPT) in BEPS Action 6/MLI: Exploring Challenges arising from its Legal Implementation and Practical Application.

I INTRODUCTION. Action item 6 of the BEPS 2 Oct 2018 Prevention of Treaty Abuse – Article 6 (Preamble) and Article 7 (PPT) [BEPS Action 6 report].
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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 … 2016-06-01 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.

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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. 197-252 (cité : D E B ROE). D E B ROE Luc / L UTS oJoris, BEPS Action 6: Tax Treaty Abuse Tax treaty and EU law aspects of the LOB and PPT provision proposed by BEPS action 6 . By Luc De Broe.

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. Prevention of Treaty Abuse – Article 6 (Preamble) and Article 7 (PPT) [BEPS Action 6 report] CA Geeta D Jani: Download: Commissionaire Arrangement ,and Agency PE Section 9 and Article 12 and 15 of MLI: Sanjay Sanghvi, Advocate: Download: Prevention of Treaty Abuse – Understanding India impact through select case studies: Vishal Gada 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.