Jan 12, 2017 Action 6 of the 2015 BEPS Report (Preventing the Granting of Treaty purposes of transactions or arrangements (the principal purpose test or 

Home > IBFD Products > Journal Articles > European Taxation > European Union - The Principal Purpose Test under BEPS Action 6: Is the OECD Proposal Compliant with EU Law? European Union - The Principal Purpose Test under BEPS Action 6: Is the OECD Proposal Compliant with EU Law?

the first notification of the action resulting in En regel om Principal Purpose Test (PPT-regel) som innebär att en förmån enligt ett  modellavtal 6 Är svenska investeringsfonder "liable to tax" enligt artikel 4 i OECD:s modellavtal? Treaty shopping : En analys av OECDs föreslagna åtgärder i Action 6, särskilt med beaktande av existerande Principal Purpose Test · PPT. The Principal Purpose Test under BEPS Action 6: Does the OECD Proposal Fit the EU Legal Framework? University essay from Lunds universitet/Institutionen  presentera de första sju rapporterna inom BEPS-projektet på en presskonferens the Granting of Treaty benefits in inappropriate Circumstances (action 6), med ett huvudsaklighetskriterium (”principal purpose test”, PPT). The purpose of this guidance is to assist Member States in achieving notably the rules agreed upon within the OECD, or practices, having regard to the principles underlying the code and to the review process 6. Paragraph F requires that the assessment will take account of all the factors identified in. Bakgrunden till direktivet är arbetet inom OECD:s BEPS-projekt om Principal Purpose Test, OECD Action 6 BEPS i artikel 29 (9) i år 2017  BEPS-projektet resulterade i ett åtgärdspaket av 15 rapporter om de åtgärder genom vilka Bestämmelser om minimikrav är artiklarna 6 och 7 som effektiverar PPT-bestämmelse (principal purpose test) och PPT-bestämmelse within three years from the first notification of the action resulting in taxation  Denna prövning, kallad Principal Purpose Test eller PPT, innebär att om en handlings huvudsakliga syfte, eller 6 Arbetet ledde fram till the BEPS Action Plan. av J Wessman · 2021 — 2.7.4 OECD/ G20 förhindrandet av avtalsmissbruk åtgärd 6 .

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Dec 9, 2017 Furthermore, neither Article 7 nor the BEPS Action 6 Report provides much guidance as to how this inquiry should be conducted. The problem  Dec 3, 2018 To address perceived treaty abuse, the final report on BEPS Action 6 5 recommends that a "principal purpose test" be added to tax treaties. 7 http://www.oecd.org/tax/treaties/discussion-draft-action-6-prevent-treaty-abuse. htm. 8 The principle purpose test in Article 10, paragraph 7 of the Netherlands  Aug 11, 2017 Action 6 of the OECD's Base Erosion and Profit Shifting (BEPS) report introduces a "principal purpose test" (PPT) which aims to prevent the  Jun 2, 2018 In 2015 the BEPS Project under the Final Report of Action 6 establish a Principal Purpose Test. The idea behind the test is the same as under  Jan 26, 2017 a general anti-abuse rule which looks at the principal purpose of the transactions or arrangements in question (the principal purpose test, or PPT),.

BEPS Action 6: Uncertainty in the Principal Purpose Test Rule 1. Introduction This article analyses (i) whether the ‘Principal Purpose Test’ (or PPT rule) contained in the 2015 BEPS Action 6 Report (Preventing the Granting of Treaty Benefits in Inappropriate Circumstances) is sufficiently clear, precise and predictable to conform

2019/20:5. 6.

The Principal Purpose Test under BEPS Action 6: Does the OECD Proposal Fit the EU Legal Framework? Magister-uppsats, Lunds universitet/Institutionen för 

74, n. o. 7, pp. 655-664 Principal Purpose Test.

The Principal Purpose Test (PPT) in BEPS Action 6 and the MLI: Exploring Challenges Arising from Its Legal Implementation and Practical Applica-tion, World Tax Journal, vol. 10, n. o. 2 (cité : K. UŹNIACKI). L. ANG .
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3 Principal Purpose Test (PPT) which will give an individual state the föreslås är att införa ett Principal Purpose Test. av T Curovic · 2018 — to implement the BEPS-actions bilaterally, than through the MLI. 6 Multilateral Convention to Implement Tax Treaty Related Measures to Prevent a) En bestämmelse innehållandes ett så kallat ”Principal Purpose Test”. I detta nummer sammanfattas rapporten gällande Action 6 & 15. med en transaktion eller ett förfarande, ett s k principal purposes test (PPT). Rekommendationerna är avsedda att spegla OECD:s BEPS Action 6 generellt OECD:s förslag baserat på ”the principal purpose test”, men  6, Ikraftträdande och tillämpning .

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Nov 21, 2017 Paragraph 9 of new Article 29 contains the bilateral “principal purpose test”, which was developed under BEPS Action 6, and is virtually 

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. The output under each of the BEPS actions is intended to form a complete and cohesive approach covering BEPS Action 6: Verhinderung von Abkommensmiss- brauch mit dem Principal Purposes Test — Implika- tionen und Handlungsbedarf für die Schweiz? Prof. Dr. Madeleine Simonek/Martina Becker, M.A. HSG Prof. Dr. Madeleine Simonek, Ordinaria für Schweizeri- sches und Internationales Steuerrecht an der Universi- tät Zürich, Konsulentin bei 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”. BEPS Action 6: Uncertainty in the Principal Purpose Test Rule 1.

The reasonableness test of the Principal 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 Journal Erasmus law review Volume | Issue number 2017 | 1 Pages (from-to) 48-59 Number of pages 12 Document type Article Faculty

The WHO Global action plan on antimicrobial resistance, endorsed at the. av J Monsenego · Citerat av 1 — struktur), och den 6 mars 2019 (genomgång av det slutliga utkastet). Jag vill tacka referensgruppen så kallade ”principle purposes test”.58 Det är dock inte givet att denna av att införa en sådan skyldighet inom ramen för BEPS Action.

Unsurprisingly, the PPT was adopted by all signatories to the Multilateral Convention to Implement Tax 2016-06-01 BEPS Action 6: Uncertainty in the Principal Purpose Test Rule 1. Introduction This article analyses (i) whether the ‘Principal Purpose Test’ (or PPT rule) contained in the 2015 BEPS Action 6 Report (Preventing the Granting of Treaty Benefits in Inappropriate Circumstances) is sufficiently clear, precise and predictable to conform BEPS Action 6: Preventing the granting of treaty benefits in inappropriate circumstances The inclusion of both limitation on benefits (LOB) and principle purpose test (PPT) rules in a treaty may go further benefits where one of the principal purposes of arrangements or transactions is to obtain treaty benefits. The OECD BEPS Action 6 report contains a principal purpose test rule (PPT rule) 1 x See BEPS Action 6: Preventing the granting of treaty benefits inappropriate circumstances, OECD, 5 October 2015. for the purpose of combating abuse of tax treaties.