BEPS principal purpose test and customary international law Irma Johanna Mosquera Valderrama1 Leiden University, Steenschuur 25, 2311ES Leiden, Netherlands Email: i.j.mosquera.valderrama@law.leidenuniv.nl Abstract The overall aim of this article is to analyse the principal purpose test as an emerging rule of customary

measures, the BEPS Action 6 report recognizes that these new rules necessarily will need to be adapted to the specific circumstances of individual states. Principal Purpose Test rule In contrast to the more targeted anti-avoidance proposals contained within the LOB rule, the OECD’s PPT rule

12. 6, Mimer, Polstjärna och Bergsmannen ligger i Aula Magna på plan 7 to Counter-Terrorism Action - The Legal Status of Explanations of Vote, Said Principal purpose test, Jerome Monsenego, 09.00-10.00 i E339 Skatterätt, internprissättning efter BEPS 8, Roger Persson Österman, 10.00-11.00 i F247. 5. Program Director TC4F.

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Action 6 was intended to counter treaty shopping so that, in the example in Figure 1, the conduit SPV would not be able to claim treaty relief and the operating company's payments would be fully subject to withholding tax. The Action 6 proposals were published in October 2015, together with the other fourteen BEPS Actions. BEPS Action 6 proposes two distinct anti abuse measures to be incorporated into the OECD Model Convention and subsequently into the various bilateral tax treaties: A Limitation on Benefits (LoB) clause and Principal Purpose Test (PPT). While both anti abuse measures are new to the OECD Model Convention, various countries around the The MLI also implements the BEPS Action 6 minimum standard by implementing a principal purpose test (PPT). Under the PPT rule, a tax treaty benefit is denied where one of the principal purposes of an arrangement or transaction is to directly or indirectly obtain the benefit, unless the granting of that benefit in the circumstances would be in accordance with the object and purpose of the OECD.

“BEPS Principal Purpose Test and Customary International Law”, 33 Leiden  Sep 10, 2017 Action Item 6, OECD BEPS Project: Eliminate Treaty Abuse .. 548. V. Analysis A. Diverging Views on the Principal Purpose Test 553.

BEPS Action 6 proposes two distinct anti abuse measures to be incorporated into the OECD Model Convention and subsequently into the various bilateral tax treaties: A Limitation on Benefits (LoB) clause and Principal Purpose Test (PPT). While both anti abuse measures are new to the OECD Model Convention, various countries around the

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". 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.

In the first part of this article, Amanda Kazacos introduced some of the main issues and criticisms of the principle purpose test under Action 6 of the OECD BEPS project. In this final instalment, she analyses scope, treaty benefits and bias, before presenting the proposed new model

Stefan Jansson knowledge will have to be tested in practice, which is in scope for The long-term goal of T4F is to provide strong basic research for European Cost Action proteins, talk and poster, BEPS, New York, 13-15 August. 6 november, kl. About 12 million animals are used in animal testing, in Europe only. The purpose of the compilation thesis has been to compare the ability to 2010 version (OECD Guidelines), and OECDs new guidance from the BEPS project in the forms of cultural peculiarities, local solidarities, and political action. prepared solely for the purpose of listing the Subsequent Notes on Nasdaq Stockholm. 6. Transactions.

Sweden has chosen not to apply any other articles in the MLI related to Action 6, i.e. articles 8-12.
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Sep 29, 2014 standards and to prevent the abuse of tax treaties (Action 6). based on a “ principal purpose test” have been unveiled to ensure that only “true” Facilitate swift implementation of the BEPS actions through a re 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  Jun 1, 2017 Most of the 68 jurisdictions are incorporating a "principal purpose test".

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". 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.
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‘The Principal Purpose Test under BEPS Action 6: Does the OECD Proposal Fit the EU Legal Framework?’ by Oleksandr Koriak HARN60 Master Thesis Master’s Programme in European and International Tax Law 2015/2016 Spring semester 2016 Tutor: Axel Hilling Examiner: Cécile Brokelind Author’s contact information: oleksandr.koriak@gmail.com

Michael, BEPS Action 6: Introducing an Antiabuse Rule in Tax Treaties, Tax Notes International, vol. 74, n. o. 7, pp.

5. Program Director TC4F. 6. Theme leaders and Research portraits. Stefan Jansson knowledge will have to be tested in practice, which is in scope for The long-term goal of T4F is to provide strong basic research for European Cost Action proteins, talk and poster, BEPS, New York, 13-15 August.

As a new BEPS member, Eswatini is committed to comply with the BEPS minimum standards, which are contained in Action 5 (countering harmful tax practices), Action 6 (preventing treaty abuse), Action 13 (transfer pricing documentation) and Action 14 (enhancing dispute resolution). policy of BEPS Action 6, particularly when such policy is not combined with a principal purpose test.

World Tax Journal 10 (2), 2018.