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
4. Nyheter 2015. • HFD 25/6 417-15, 5974-15, gåva av fastighet, Negativt finansnetto kan sparas i 6 år, spärregler vid BEPS Action Point 1.
II. Generic Framework From a first reading of Action 6 it is possible to become lost in the complex package designed to prevent treaty abuse. PwC’s comments on Action 6 PwC 1 PwC’s comments on Action 6 PwC welcomes the opportunity to comment on the OECD Public Discussion Draft regarding BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances. As a global professional services RE: OECD REVISED DISCUSSION DRAFT ON BEPS ACTION 6 The Investment Association1 welcomes the opportunity to comment on the BEPS Action 6 revised discussion draft. Once again, we are grateful to the OECD for recognising the particular concerns of the funds industry.
It first addresses treaty shopping through alternative provisions that form part of a minimum standard that all countries participating in the BEPS Project have agreed to implement. 2015-06-17 · RE: OECD REVISED DISCUSSION DRAFT ON BEPS ACTION 6 The Investment Association1 welcomes the opportunity to comment on the BEPS Action 6 revised discussion draft. Once again, we are grateful to the OECD for recognising the particular concerns of the funds industry. Our comments follow below. PwC’s comments on Action 6 PwC 3 This modification eliminates the additional criteria in the current draft that would require a publicly traded company to also establish that it has a substantial presence in its residence country based on where its shares are primarily traded or where its primary place of management control takes place.
ANNEXURE 6 DAVIS TAX COMMITTEE: SECOND INTERIM REPORT ON BASE EROSION AND PROFIT SHIFTING (BEPS) IN SOUTH AFRICA* SUMMARY OF DTC REPORT ON ACTION 6: PREVENTING THE GRANTING OF TREATY BENEFITS IN INAPPROPRIATE CIRCUMSTANCES Treaty abuse rules entails the use of treaty shopping schemes, which involve
Base Erosion Profit Shifting (Sv. Erosion av skattebas och (OECD, Action. Plan 2015 s.
3 Oct 2019 in the BEPS action plan, starting with addressing tax challenges of the Action 6: Preventing treaty abuse so as to address treaty-shopping
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Rapporten innehåller en minimistandard för att förhindra att skatteavtal
av C Norrgård · 2018 — 1.2.1.2 BEPS Action 6. 3. 1.2.1.3 BEPS 2018, < http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf>, besökt. 2018-10-22.
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BEPS Action 13: Country implementation summary (1) Dates provided as an example for an entity with December 31st fiscal year end.
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4. Nyheter 2015. • HFD 25/6 417-15, 5974-15, gåva av fastighet, Negativt finansnetto kan sparas i 6 år, spärregler vid BEPS Action Point 1.
3 http://www.oecd.org/ ctp/treaties/discussion-draft-action-6-follow-up-prevent-treaty-abuse.pdf. 7 Sep 2017 Finally, it is remarkable that BEPS Action 6 addresses pdf. 97. Art. 7(7) MLI. 98. § 1.881-3 – Conduit financing arrangements.