KEYWORDS: TREATY SHOPPING; PPT RULE; BEPS PROJECT; MLI; OECD. 1. INTRODUCTION. Globalisation has brought a scenario of significant interaction 

Tax avoidance (uncountable) The legal exploitation of tax rules to minimize tax payments. PPT - Skatteplanering – handfasta tips och råd PowerPoint. tidigt under året inleddes med Rapporten mot BEPS ochsenare under samma år följdes 

BEPS action. They cover the following actions outlined textabstractThe OECD BEPS Action 6 report contains a principal pur- pose test rule (PPT rule) for the purpose of combating abuse of tax treaties. This PPT rule is also included in the OECD Multilateral Instrument.\ud The PPT rule is (amongst others) applicable when ‘it is rea- sonable to conclude’ that a benefit (granted by a tax treaty) was one of the principal purposes of any arrangement 77 • Action 6 report includes a minimum standard on preventing abuse through treaty shopping: − an express statement that countries common intention when they enter into a tax treaty is to eliminate double taxation without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance − inclusion in tax treaties of: • a combined approach of an LOB and PPT rule • the PPT rule alone, • the LOB rule … one of the following types of rules: (1) A combined approach of both a Principal Purposes Test (“PPT”) and Limitation on Benefits (“LOB”) rule in tax treaties; (2) A PPT rule alone in tax treaties; or (3) An LOB in tax treaties supplemented by domestic anti-conduit financing legislation Suggested specific anti-abuse rules … 2016-06-01 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.

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double non-taxation, double deduction, long-term deferral) of hybrid instruments and entities. This may include: (i) changes to the OECD The OECD initiated the 15-point BEPS Action Plan in 2013 with a view to modifying existing international tax rules such that business profits are taxed where economic activities take place and where value is created. As a G-20 member, India committed to implementing key recommendations set out by the OECD as part of the BEPS project. Mr. Eggert said that unilateral adoption of digital rules following the release of the BEPS Action1 report shows that there needs to be deeper discussions into digital issues. The OECD was originally supposed to revisit digital issues as part of its 2020 review, due to lack to general consensus by countries on how to address digital transactions, but is now attempting to address the issue sooner.

2019-07-04 · Action 6 of BEPS introduced the principal purpose test (PPT) as one of the Minimum Standards to be implemented by the countries participating in the BEPS Inclusive Framework. The PPT has been also introduced in the Multilateral Instrument (MLI) in force since 1 July 2018.

15 Oct 2018 BEPS Action 6, MLI provisions aimed at preventing tax treaty abuses, and the rule that might take the form of a PPT rule restricted to conduit 

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. group ratio rule Required to follow under EU law; will likely adopt only PPT as in recent treaty with Senegal Expected to sign multilateral agreement, but exact position not yet clear Draft CBC law published 2 August 2016 Singapore No changes proposed to date Existing rules retained Singapore is committed to minimum standards and will decide rule and a ‘principal purpose test’ (PPT) rule; (2) a PPT rule, or (3) a LOB rule supplemented by a mechanism that deals with conduit arrangements, such as a restricted PPT rule applicable to conduit financing arrangements in which an entity otherwise entitled to treaty benefits acts as a conduit for payments to third-country investors.

OECD Action Plan on Base Erosion & Profit Shifting (BEPS) target any transaction or corporate structure that exploits tax rules to artificially shift profits to low or 

either a combined LOB and PPT rule, a PPT rule alone, or an LOB rule alone supplemented by further measures, as appropriate. Like many other aspects of the OECD’s recommendations contained within the 15 BEPS Actions, the new anti-abuse rules are proposed to be included in a multilateral instrument which currently is under development. and PPT rule; iii) the PPT rule solely, or iv) the LOB rule complemented by a mechanism designed to counteract ‘conduit financing arrangements’.14 1.2 Subject and purpose When one thinks about BEPS as a soft law instrument, which of course cannot override provisions of EU law, but has been committed to gradual The other approach, the Principal Purpose Test (PPT) rule, tests whether one of the principal purposes of the arrangements is to obtain treaty benefits. Applying the LoB rule to a widely-held fund is administratively burdensome, and applying the PPT rule is technically challenging and will require a large degree of professional advice. The OECD BEPS Action 6 report contains a PPT rule 61 x See BEPS Action 6, above n. 1.

av J Brodd · 2017 — the Swedish tax law does not contain any specific activities which are subject to exception from the term permanent establishment. Instead one Nyckelord: Tax treaty, Multilateral instrument, MLI, BEPS, base erosion, rule Tax Treaty Related Measures, PPT, principal purpose test, treaty antiabuse rules. Uppsatser om PPT RULE. Hittade 4 uppsatser innehållade orden PPT rule. Is BEPS Action 6 “Preventing Treaty abuse” compatible with the EU Law concept  Treaty abuse : Can the proposed rules in BEPS Action 6 counteract ac-tions 6 suggests that a specific LOB-rule and a general anti-avoidance rule, PPT-rule,  BEPS-åtgärderna i befintliga skatteavtal utan att bilateralt behöva Som framgår ovan är det enbart PPT-regeln som på egen hand uppfyller minimistandarden. the tax law of either Contracting Jurisdiction (whether through a general rule or  Arbetets titel: BEPS och aggressiv skatteplanering - En fallstudie om Google Ett test för det huvudsakliga syftet, eller ett så kallat PPT test, som är general anti-avoidance rule counteract the problems caused by the utilisation of these. Action 3 – Strengthen CFC Rules.
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10. WHAT BEPS MEANS FOR GLOBAL MOBILITY. Establish specific rules.

This PPT rule is also included in the OECD Multilateral Instrument. The PPT rule is (amongst others) applicable when ‘it is rea- sonable to conclude’ that a benefit (granted by a tax treaty) was one of the principal purposes of any arrangement OECD BEPS (IN)ACTION 1 257 (the 2013 Report).3 BEPS is tax planning that shifts profits “in ways that erode the taxable base to locations where they are subject to a more favour-able tax treatment.”4 The report emphasizes the “pressing and current issue” of BEPS and the resulting “serious risk to tax revenues, tax sovereignty and • Rules on hybrid entity and hybrid financial instrument mismatches in the ATAD, but only between MS. • Request by ECOFIN for rules on hybrid mismatches with 3rd countries, consistent with and as effective as recommended by the OECD.
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Treaty anti-abuse rules. BEPS Action 6 on treaty anti-abuse rules contains both minimum standards and recommended (non-obligatory) DTA changes: - Statement of intent of DTA to avoid non-taxation (minimum standard); - Three alternative rules to address treaty abuse (minimum standard): 1. Principal purposes test (PPT) – default option; or 2.

For example, CFC rules can test whether a subsidiary is based in a low-tax jurisdiction and if it earns passive income. Purpose Test Rule in OECD BEPS Action 6 (Tax Treaty Abuse) versus the EU Principle of Legal Certainty and the EU Abuse of Law Case Law Dennis Weber* Abstract The OECD BEPS Action 6 report contains a principal pur-pose test rule (PPT rule) for the purpose of combating abuse of tax treaties. This PPT rule is also included in the OECD Multilateral 1 - The combination of the BEPS project, French law and the .