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

PPT are well-known both in domestic and tax treaty practice. In the author’s opinion, the source of the confusion is also due to the fact that the PPT is part of a holistic project – the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative – founded on common pillars: coherence, substance and …

BEPS Action Plans 8 - 10 (Transfer Pricing) 14 Aassure that transfer pricing outcomes are in line with value creation Action Point 8 –‘Intangibles’: Develop rules to prevent BEPS by moving intangibles among group members Action Point 9 –‘Risk’ and ‘Capital’: Develop rules to prevent BEPS by transferring risks 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… BEPS by transferring risks among, or allocating excessive capital to, group members Make dispute resolution mechanisms more effective 4 14 Counter harmful tax practices more effectively, taking into account transparency and substance Develop rules to prevent BEPS by engaging in transactions which would not, or would only very rarely, occur 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 In contrast to the proposal for a detailed LoB clause made by the OECD in BEPS Action 6, the PPT of Art 16 (2) 1981 US Model functioned as a carve-out. Even if the resident taxpayer would not pass muster under the objective LoB test, the PPT could still prevent the denial of treaty benefits. PPT and LoB, thus, operated as antagonists. 2019-07-19 2019-10-09 1 hour ago 2019-07-04 · The Principal Purpose Test (PPT) This is a serie of three blogposts regarding the Principal Purpose Test (PPT) of BEPS Action 6.

OECD’s final BEPS recommendations on tax policies and treaties. The G20 leaders also endorsed the OECD International VAT/GST Guidelines (‘the Guidelines’) that representatives of more than 100 countries had endorsed on 6 November 2015. Although the BEPS … BEPS minimum standards. Each of the four BEPS minimum standards is subject to peer review in order to ensure timely and accurate implementation and thus safeguard the level playing field. All members of the Inclusive Framework on BEPS are committed to implementing the Action 6 minimum standard and to BEPS four minimum standards, and documents are being developed to support the implementation of measures addressing BEPS in lower capacity developing countries. (PPT)) in tax treaties.

A few days before the webinar takes place, an instruction document about access to the … • India has opted not to grant treaty benefits when PPT invoked Impact of BEPS Action 6 and Article 7 of MLI on India’s tax treaties –CA Vishal Palwe –14 July 2018 11. Overview of PPT rule of the MLI • Minimum standard • Obtaining the benefit was one of the principal purposes of … In addition to implementing the four BEPS minimum standards in the short term, Bahrain has also committed to implement the other (11) BEPS measures in the medium to long term.

1. BASE EROSION AND PROFIT SHIFTING (BEPS) Demystifying BEPS in the Indian Context 2. OUTLINE - BEPS OECD and G20 Double “Non” Taxation OECD/G20 Base Erosion and Profit Shifting Project Indian Strategy for BEPS Alignment 3. OECD AND G20 4.

FRANCISCO MIGUEL WILSON LOAIZA Integrante de la Comisión Fiscal del IMCP l 5 de octubre de 2015, la Organización para la Cooperación y el Desarrollo Económicos (OCDE) publicó las 15 recomendaciones finales, en relación con la Erosión de la Base y la Ubicación de Utilidades (BEPS, por sus siglas en inglés). Where should value-added tax be paid in a digital economy?

principal (“Principal Purposes Test”, o “PPT”), concebido como una norma anti-abuso general, que rechaza la aplicación de los beneficios del Convenio a operaciones realizadas con la finalidad primordial de aprovecharse del mismo. Pero no todas las medidas deberán introducirse por todos los Estados obligatoriamente.

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

Incidentally, no threshold has been provided for the maintenance of Master File by MNE groups in BEPS Action Plan 13. Dentro de las medidas propuestas por la OCDE en el Plan de Acción BEPS para evitar el uso abusivo de los CDI se encuentra la de incluir en el convenio una cláusula general antia buso consistente en la apliación del Test de Propósito Principal (PPT), cuya aplicación podría tener efectos directos en los contribuyentes, por lo que resulta pertinente y necesario analizar el alcance y either a combined LOB and PPT rule, a PPT rule alone, or an LOB rule alone supplemented by further measures, as appropriate. Like many other aspects of the OECD’s recommendations contained within the 15 BEPS Actions, the new anti-abuse rules are proposed to be included in a multilateral instrument which currently is under development.
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Beneficios residuales.

La aplicación de la cláusula PPT del Plan de Acción BEPS en la red de convenios de doble imposición suscritos por Colombia. Pregrado Bogotá D.C., Colombia, 2019 Michael Zavaleta, tax & legal partner en ZavaRod, nos explica los aspectos relacionados con la cláusula antielusiva general y el proyecto BEPS, y las faculta la iniciativa BEPS. • Reglas específicas para evitar el uso indebido de tratados bajo la regla de “Propósito Principal” (Principal Purpose Test o “PPT” por sus siglas en inglés) y una regla simplificada de “Limitación de Beneficios” (Limitation of Benefits o Treaty Shopping, Rule Shopping e a cláusula PPT. Objetivo Ao assistir as vídeo aulas desse Módulo, o aluno irá compreender as questões relacionadas ao planejamento fiscal internacional agressivo e ao Projeto BEPS da OCDE/G20; bem como ao Treaty Shopping, ao Rule Shopping e à cláusula PPT. 2.2.
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2014-12-26

• Reglas específicas para evitar el uso indebido de tratados bajo la regla de “Propósito Principal” (Principal Purpose Test o “PPT” por sus siglas en inglés) y una regla simplificada de “Limitación de Beneficios” (Limitation of Benefits o Treaty Shopping, Rule Shopping e a cláusula PPT. Objetivo Ao assistir as vídeo aulas desse Módulo, o aluno irá compreender as questões relacionadas ao planejamento fiscal internacional agressivo e ao Projeto BEPS da OCDE/G20; bem como ao Treaty Shopping, ao Rule Shopping e à cláusula PPT. 2.2. A inclusão da norma geral antielisiva (PPT) nos tratados para evitar a dupla tributação.