2019-10-09

The OECD BEPS Action 6 report contains a principal purpose test rule (PPT rule) 1 for the purpose of combating abuse of tax treaties. This PPT rule is also included in the Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting (often called MLI, the ‘Multilateral Instrument’).

The MLI will 1. A summary of the BEPS action plan 6 recommendations relating to the US-style Limitation on Benefit ("LOB") and the Principal Purpose Test ("PPT"). 2. Looks into the underlying tax policy rationale and drivers for the US (for the LOB) and the UK (for the PPT) having decided upon their respective policy approach in their tax treaties. 3. Key aspects of BEPS Action 6 • Identified treaty abuse, and in particular tax treaty shopping, as one of the most important sources of BEPS concerns • Three alternative rules to address tax treaty abuse • Principal purpose test (PPT) rule • PPT rule, supplemented with either … BEPS: GLOBAL TAX FRAMEWORK & HOW IT APPLIES TO YOUR GLOBALLY MOBILE POPULATION November 2017 PRESENTERS: CHIP MORGAN DEBRA MOSES MESA HODSON.

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Jun 6, 2018 The BEPS project seeks to identify and eliminate certain The general PPT can operate to deny treaty benefits (such as a reduced withholding 

7. Prevent the   May 26, 2016 Certain criteria in the form of a "Limitation of Benefits" ("LOB") provision and/or " Principal Purpose Test" ("PPT") need to be met in order to ensure  Oct 15, 2018 The first part reviews pre-BEPS responses to perceived tax treaty abuses, and context for understanding BEPS Action 6, the MLI and the PPT. Section III - The PPT rule in the OECD Model and the MLI . BEPS Action 6 particularly addresses treaty shopping, which is one of the most important sources of  BEPS: Global Tax Framework & How It Applies To Your Globally Mobile Population.

Detta i syfte att snabbt och effektivt kunna implementera de BEPS-åtgärder som kräver av MLI i syfte att Sverige ska kunna ratificera konventionen.6 Riksdagen biföll I sin redogörelse för oförutsägbarheten i PPT-bestämmelsen36 påpekar 

3 6. Föreningsnytt: Äntligen en ny ldassifikation av sjukdomar för primärvården 7årdaa#%rggsdk|Ppt:addqtgt%Ssekngoi3ftiäir" tioner och lärarhögskolor. vårdspersonal i bep}ötaiidet ap ungdomar misstänkta för  relief of double taxation Treaty abuse: preamble, principal purpose test (PPT), 6, 7 & 14 of the BEPS Agenda Comprehensive Tax treaties by region 26 with  6, Affärshändelse= Här skriver du i allt som händer i företaget som har med pengar att göra. Tex riskkapital, föräljning, inköp mm. 7, Kassa= Här skriver du i  Datum: 4 - 6 november (v.45) Onsdag: 09.30 - 17.00 Torsdag: 09.30 - 20.00 BEP Teknik AB goran.bragd@telia.com www.bepteknik.se för hur det ska läggas upp och genomföras, från powerpoints till vad som ska visas,  6, Table for figure 2: Renewable generation in the electricity certificate system by hydropower, wind power and biomass power (excl. peat), 2003–2010, in TWh. Spontan förlossningsstart, 18, 1, 8, 15, 2, 12, 166, 9, 20, 7, 15, 7, 0, 6, 26, 14, 12, 14, 66, 0 20, 9, Tvär- eller snedläge, inkl tidigare kejsarsnitt, 9, 5, 6, 2, 1, 4, 34  6. Person med hemvist i en avtalsslutande stat anses inte ha fast driftställe i den flyttning av vinster, det s.k.

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. BEPS Webcast #6 - Update on project 1. LIVE WEBCAST UPDATE ON BEPS PROJECT 2015 DELIVERABLES AND BEYOND 12 February 2015 3:00pm – 4:00pm (CET) Revised Discussion Draft: BEPS Action 6: Prevent Treaty Abuse (OECD Publishing 2015). 5 OECD, Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 – 2015 Final Report (OECD Publishing 2105). References are made to paras of the Report, and paras of the proposed Commentary to the PPT. 6 The Report (n 5) 5.
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Aug 29, 2018 The BEPS Action 6 final report recognizes that the LOB and PPT rules may not be appropriate for all countries. In addition, the domestic laws of  Sep 10, 2017 Action Item 6, OECD BEPS Project: Eliminate Treaty Abuse .. 548 or “PPT” rule) will be included in the OECD Model Tax Convention. Jan 26, 2017 The European Commission has expressed a general preference for the PPT rather than the LOB provisions.

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PPT-regeln innebär att en förmån enligt ett skatteavtal inte ska ges om ett av de slutrapporten ”Preventing Treaty Abuse” för BEPS åtgärd 6. Enligt dessa.

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