9 Apr 2021 TaxNewsFlash-BEPS — KPMG's reports about OECD's base erosion and profit shifting 6 Nov - Panama: MLI to enter into force March 2021 

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BEPS Action 6: OECD releases new peer review results on prevention of tax treaty shopping Released 01 April 2021 A revised peer review document forming the basis of the assessment of the Action 6 minimum standard has also been released. BEPS 1.0 – FIRST PHASE OF THE OECD/G20 BEPS PROJECT. In the context of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, the 15 final actions were published to equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created. 6 See EY Global Tax Alert, OECD releases revised discussion draft on preventing artificial avoidance of PE status under BEPS Action 7, dated 21 May 2015. 7 See EY Global Tax Alert, OECD issues updated guidance under BEPS Action 8 on transfer pricing aspects of intangibles, dated 21 September 2014.

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. It also includes specific rules and recommendations to address other forms of treaty abuse.

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Road-testing BEPS Action 6 (Prevent Treaty Abuse): Case StudiesBEPS Action 6 (prevent treaty abuse) involves the insertion, into double tax treaties, of a ra

22 Oct 2019 Abstract. The OECD's public discussion draft 'BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances'  9 Nov 2016 Action 6 of the OECD/G20 BEPS Project[6] identifies treaty abuse (with a particular focus on treaty shopping) as a BEPS concern. This Action  The project's name, BEPS (base erosion and profit shifting), provides a good BEPS Action 5 Treaty Abuse: BEPS Action 6 Intangible Assets: BEPS Action 8  24 Jan 2018 G20 Leaders' Declaration of September 6, 2013 acknowledged the urgency to address BEPS, tackle tax avoidance, and promote tax  5 Sep 2017 tax treaty measures to prevent BEPS;; updating of tax treaty provisions to The adoption of a PPT by Brazil as a result of BEPS Action 6 was an  12 Jan 2017 Action 6 of the 2015 BEPS Report (Preventing the Granting of Treaty Benefits in Inappropriate Circumstances), included an agreed “minimum  8 Jun 2017 Base Erosion and Profit Shifting (“BEPS”) refers to tax planning There are six categories of taxpayer specific rulings, covered by Action 5,  In this respect, an Action plan – the so called OECD BEPS Action Plan – was Action 6. Prevent treaty abuse.

The OECD BEPS Action 6 report contains a PPT rule 61 x See BEPS Action 6, above n. 1. for the purpose of combating abuse of tax treaties. The PPT rule is applicable when ‘it is reasonable to conclude’ that obtaining a benefit is one of the principal purposes of an arrangement (the reasonableness test).
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14 feb 2010 12:00 #5. 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. It also includes specific rules and recommendations to address other forms of treaty abuse.

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