What Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report requires
This OECD/G20 BEPS standard requires jurisdictions to implement measures in their bilateral tax treaties to prevent treaty shopping and other abuse strategies. As a minimum standard, treaties must include either a Principal Purpose Test (PPT), a detailed Limitation on Benefits (LOB) rule supplemented by an anti-conduit mechanism, or both (Paragraph 22).
Pillar: Banking & Global Finance · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.0.0 · Last updated:
SHA-256 integrity: 047770d50c3e8c21d26375cedcee00fbbdb1a8f93448002b8a05c34c269f6fdd
Primary Citations — 6 traced to source
- OECD (2015), Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, Paragraph 22: The Minimum Standard.
- OECD (2015), Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, Paragraph 1: Treaty Preamble.
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