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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 BEPS Action Plan includes 15 actions to address BEPS in a comprehensive manner and sets deadlines to implement these actions. 2. The Action Plan identifies treaty abuse, and in particular treaty shopping, as one of the most important sources of BEPS concerns. Action 6 (Prevent Treaty Abuse) describes the work to be undertaken in this area.

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7. 2 Innehåll SUMMARY 1 SAMMANFATTNING 3 FÖRORD 5 FÖRKORTNINGAR 6 1 INLEDNING Introduktion BEPS-projektet BEPS Action Plan BEPS Action Save this PDF as: BEPS-projektets action 7 syftar till att revidera artikel 5 i OECD:s modellavtal, genom att revidera modellavtalets definition av fast driftställe. 6 1. Inledning 1.1 Problembakgrund I takt med att fler företag har börjat verka Internationellstkatterätt Anti abuse-regler i BEPS - en jämförelse mellan de i BEPS Action 6 förRoge Persson Österman.

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6 av 19. EUROPAPOLITISK ANALYS. Mars 2019:4epa rörlighet för BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that Hybrid Mismatch Arrangements”) samt BEPS Action 4 (”Limiting Base Erosion 6(12) avdragsgilla enligt den riktade begränsningsregeln. 6 OECD (2015), Mandatory Disclosure Rules, Action 12 – 2015 Final Report, OECD/G20 en.pdf?expires=1544436376&id=id&accname=guest&checksum= 4.

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 We welcome the opportunity to respond to the OECD’s revised discussion draft regarding BEPS action 6: prevent treaty abuse dated 22 May 2015 (the “Revised Discussion Draft”). In this context, we would like to reiterate our commitment to contribute constructively to the BEPS action plan, in the Please find attached INREV’s response to OECD’s “Revised Discussion Draft BEPS Action 6: Prevent Treaty Abuse”, 22 May 2015 – 17 June 2015. We hope again to provide a meaningful contribution to your work to support the development of a actions, along three key pillars: introducing coherence in the domestic rules that affect cross-border activities; reinforcing substance requirements in the existing international standards, and improving transparency as well as uncertainty. The BEPS Action aims to address BEPS in a comprehensive manner and sets deadlines to implement the same.
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Action 6, preventing treaty abuse (and to some extent also Action 3, preventing use of active BEPS: An Interim Evaluation The article evaluates the OECD BEPS Action Plan and recent progress in light of the key insights of the BEPS: (i) progress can be achieved solely through cooperation, and the existing competition based, unilateral action dominated paradigm is destined to fail; (ii) We welcome the opportunity to respond to the OECD’s revised discussion draft regarding BEPS action 6: prevent treaty abuse dated 22 May 2015 (the “Revised Discussion Draft”). In this context, we would like to reiterate our commitment to contribute constructively to the BEPS action plan, in the BEPS Action 6: Prevention of treaty abuse Adapting to a changing environment BEPS The OECD, with the backing of the G20, published a 15 point action plan in July 2013 setting out proposals to address base erosion and profit shifting (BEPS). The project has developed in response to concerns that the Action 6 are of importance. These read as follows:6 10. To determine whether or not one of the principal purposes of any person concerned with an arrange-ment or transaction is to obtain benefits under the Convention, it is important to undertake an objective 6.

3 The terms of reference reiterated that to be in compliance with October 8, 2015. BEPS Action 6 identifies tax treaty abuse and, in particular, treaty shopping, as one of the most significant sources of BEPS concerns. II. Generic Framework From a first reading of Action 6 it is possible to become lost in the complex package designed to prevent treaty abuse.
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