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Limitation on Benefits-klausulen i BEPS Action 6 - DiVA

This would mean that the minimum standards in Action 6 (treaty abuse) and Action 14 (Dispute resolution) would be mandatory, while Action 2 (hybrid mismatch arrangements) and Action 7 (Preventing artificial avoidance of PE status) would be optional. Base Erosion and Profit Shifting (BEPS) | Som marknadsledande skatterådgivare får vi kontinuerligt nya insikter från omvärlden. Tax matters är platsen där vi diskuterar nyheter, rapporter och sakfrågor. This BEPS session covers:- Recap of what has happened and recent developments- Country measures regarding implementation- Impact upon planning- Looking ahead Overview Action Title Published Deadline 7 Prevent the artificial avoidance of PE Status 31 October 2014 9 January 2015 10 Transfer Pricing: Low value-adding services 3 November 2014 14 January 2015 6 Prevent treaty abuse (follow-up work) 21 November 2014 9 January 2015 10 Transfer Pricing: Profit splits 16 December 2014 6 February 2015 10 Transfer Pricing: Commodity transactions 16 December The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have committed to implement. On 19 July 2013, the OECD published its Action Plan on Base Erosion and Profit Shifting (“BEPS”) that provides for 15 actions.

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As a global professional services On October 5, 2015, the Organization for Economic Cooperation and Development published the final package of 15 actions under the BEPS initiative. This package, in particular, includes the Final Report on Action 6 – ‘Preventing the granting of treaty benefits in inappropriate circumstances’, which is intended to provide countries with the ‘minimum level of protection against treaty 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 Session 6 of 8 part OECD BEPS seriesSign up for upcoming live broadcasts or watch all archived webcasts on demand at http://www.ey.com/webcasts. OECD releases new peer review results on the prevention of tax treaty shopping under the BEPS Action 6 minimum standard.

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This Action has produced multiple alternatives to afford Contracting States flexibility but at the same time ensuring that the common goal of implementing safeguards within the treaty against treaty abuse is achieved. In July 2013, the OECD published an Action Plan on Base Erosion and Profit Shifting (BEPS). This set out 15 BEPS actions, and on 5 October 2015 the OECD and G20 published final reports along with an explanatory statement outlining consensus recommendations that had been reached as part of the BEPS project.

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Action 6 (Treaty Abuse) is a key element of the OECD's BEPS Project. Action 6 targets, in summary, "treaty shopping", i.e., where a person in country A, which is not, in principle, eligible to benefit from a given tax treaty with country B, invests through an entity in country C to benefit from the treaty. More generally, Action 6 intends to prevent the granting of treaty benefits in inappropriate circumstances. BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all Inclusive Framework members have committed to implement. This report reflects the outcome of the first peer review of the implementation of the Action 6 minimum standard on treaty shopping as approved by the Inclusive Framework on BEPS.

3. 1.2.1.3 BEPS Action 15. 4. 1.3 OECD och det Multilaterala Instrumentet.
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1.1.3 Vad är action 7 i BEPS-‐projektet?
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On 14 February 2019, the OECD released the first peer review report on BEPS Action 6 prevention of treaty abuse. The report is divided into four chapters: 1. Context of the Action 6 Minimum Standard. 2. Conducting the Action 6 Peer Review on Treaty Shopping. 3.