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The main purpose of the action 6 is the prevention of ―granting treaty benefits in inappropriate circumstances‖. Regarding the prevention of treaty abuse the OECD presented three main recommendations. These actions are only proposals and therefore they constitute soft law. BEPS Action 6: Introducing an Antiabuse Rule in Tax Treaties by Michael Lang T he OECD’s action plan on base erosion and profit shifting provides for the following measures as action 6, under the heading ‘‘Prevent treaty abuse’’: Develop model treaty provisions and recommen-dations regarding the design of domestic rules to BEPS Action 6 - An inclusion of anti-abuse measures in tax treaties to prevent the improper use of a tax treaty Are the measures suggested in BEPS Action 6 necessary from a Swedish perspective? By Johanna Fridh HARN60 Master Thesis Master’s Programme in European and International Tax Law 2015/2016 3 June 2016 Supervisor: Mats Tjernberg 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.

8. 10. 12. implementation of 4 Minimum Standards. Irma Mosquera Valderrama BEPS Action 6: Treaty Abuse.

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av T FENSBY · Citerat av 2 — meningsfullt OECD-arbete i frågan återupptogs inte förrän hösten 2008.6 21 OECDs Action Plan on BEPS (2013) noterar i detta sammanhang att ”[w]hile OECD-standard och EU-direktiv för dokumentation vid internprissättning och utbyte 4.3.6 Tid för inlämnande av land-för-land-rapport m.m 4.3.7 Sanktioner rapporter (BEPS action 13). I promemorian lämnas OECD:s BEPS-projekt innefattar ett antal åtgärder som för att få fullt genomslag förutsätter att I det därpå följande avsnittet, avsnitt 6, berörs några av de otaliga av D Westerholm · 2015 — 6.

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The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes. On 19 July 2013, the OECD published its Action Plan on Base Erosion and Profit Shifting (“BEPS”) that provides for 15 actions.

BEPS Package, which includes the report on Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (“the Report on Action 6” or “the Report”, OECD (2015)). The minimum standard on treaty-shopping included in the Report on Action 6 is one of the four BEPS minimum standards. Each of the four BEPS minimum anledningar varken att tas upp i återgivningen av testen i LoB-klausulen i BEPS Action 6 i avsnitt 3 eller att analyseras mot bakgrund av etableringsfriheten och fria rörligheten för kapital inom EU i avsnitt 4. Under arbetet med Action 6 har OECD fått ta emot stundtals kraftig kritik vad gäller dess föreslagna LoB-klausul. Analysis - BEPS Action 6 and Private Equity Funds Speed read: Since BEPS Action 6 was introduced, the OECD and the private equity industry have been grappling with how to apply anti-treaty abuse provisions to private equity fund structures. The OECD is concerned that private equity funds may be used by investors to achieve better treaty n a sequel to my earlier summary on BEPS- Action 2 report, I have again attempted to summarize the Action 6 Report – Preventing the Granting of Treaty Benefits in Inappropriate Circumstances.
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Teoretiska effekter av beskattning . BEPS.

Introduction Chapter 2. Background Chapter 3. BEPS Package, which includes the report on Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (“the Report on Action 6” or “the Report”, OECD (2015)).
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Re-examine TP documentation and Country by Country Reporting . Make dispute resolution mechanisms more effective . Develop a multilateral instrument Chapter 1 provides context of the Action 6 minimum standard, Chapter 2 focuses on the peer review process, Chapter 3 highlights the aggregate results of the peer review and Chapter 4 presents the conclusions and next steps.

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We are very pleased that the OECD seeks the view of the stakeholders in the investment management industry in order to find appropriate solutions for CIVs and non-CIVs in connection with the work on BEPS Action 6 – Treaty Abuse. 2015, to be aligned with the BEPS actions.

i. The two- Action 11 on measuring the BEPS impact (report): the 6 OECD indicators could be very http://www.oecd.org/tax/transparency/ 44430243.pdf 26 May 2016 In the context of the OECD/G20 BEPS initiative, BEPS action 6: "Preventing the Granting of Treaty Benefits in Inappropriate Circumstances" 15 Jun 2015 Tax Planning and BEPS Actions 2 and 6, 43(1) Intertax 44, 48 (2015). %20on% 20the%20Anti%20Tax%20Avoidance%20Directive.pdf, 3–4.