What OECD BEPS Action 6 - Prevention of Treaty Abuse 2015: Principal Purpose Test (PPT), Limitation on Benefits (LOB) Clause, Minimum Standard for Inclusion in Tax Treaties, Entitlement to Treaty Benefits Analysis, Derivative Benefits Provision and Holding Structures requires
This regulation establishes a minimum standard to prevent treaty shopping by requiring tax treaties to include a Principal Purpose Test (PPT) or Limitation on Benefits (LOB) clause. It applies to all multinational enterprises and treaty signatories evaluating entitlement to reduced withholding taxes under bilateral tax treaties, per Action 6 of the OECD/G20 BEPS Project.
Pillar: Tax & Transfer Pricing · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.0.1 · Last updated:
Primary source: https://www.oecd.org/tax/beps/beps-action-6-preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstances.htm
SHA-256 integrity: 768d371a17db8ebacb0d74d2f009c8a077fd384ca9e27da2c6dd87b8ddd468d5
Primary Citations — 5 traced to source
- OECD BEPS Action 6 Report, https://www.oecd.org/tax/beps/beps-action-6-preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstances.htm, Action 6 Final Report, 2015
- OECD Model Tax Convention on Income and on Capital, https://www.oecd.org/ctp/model-tax-convention-on-income-and-on-capital-condensed-version-20745419.htm, Article 1 and Commentary, 2017
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