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3.4.6. Beräkning av beloppet av avdragsgill ränta och EBITDA på bolags- eller BEPS (Base Erosion and Profit Shifting) i syfte att begränsa aggressiv Action 4 - 2016 Update), där tillämpningen av bestämmelserna om en SRR 5/2014 rd. FINANSUTSKOTTETS UTLÅTANDE. 6/2014 rd. Statsrådets redogörelse för utvecklingspoliti- de projekten är det av OECD ledda BEPS-pro-.

Beps action 6 pdf

sals in relation to BEPS Action 6 On 19 July 2013, the OECD published its Action N:PDF); see Dr. Eric Robert, Driss Tof, "The Substance Requirement and. 28 Aug 2017 The OECD BEPS Action 6 report contains a principal purpose test rule Amsterdam, 1018 WB Netherlands. PDF icon Download This Paper. pdf. This document formed the basis on which the peer review process was undertaken with respect to the implementation of the minimum standard on Action 6 for Action 6: Preventing the granting of treaty benefits in inappropriate circumstances .

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work on BEPS Action 6 – preventing treaty abuse (the “Follow Up Discussion Draft”). We are very pleased that the OECD seeks the view of the stakeholders in the investment management industry in order to find appropriate solutions for CIVs and non-CIVs in connection with the work on BEPS Action 6 – Treaty Abuse. 2015, to be aligned with the BEPS actions. The PPT rule as recommended under Action 6 of BEPS is akin to the main purpose test as proposed under the Indian GAAR.

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These actions are only proposals and therefore they constitute soft law.

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The General Anti-Abuse Rule and BEPS Action 6 Action 6 of the OECD/G20 BEPS Project[6] identifies treaty abuse (with a particular focus on treaty shopping) as a BEPS concern. 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.

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.
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548. V. Analysis .

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[PDF] OECD BEPS 6 & 15: Åtgärder för att bekämpa missbruk av

(2) If a CbyC effective date is listed and filing date is BLANK, please see the Country Detail tab to determine the first filing deadli ne. BEPS Action 13: Country implementation summary. CbCR. Final Legislation. United States Implemented Draft bills/Public discussion draft Intention to Implement. CbCR / MF / LF . Final Legislation.

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PDF icon 2014-00497-e.pdf. 245.25 KB | 09/04/2014. Public letters.

isbn 978-92-64-20270-2 -:HSTCQE=WUW\UW: 23 2013 33 1 P Action Plan on base Erosion and Profit shifting Contents Chapter 1. Introduction Chapter 2. Background Chapter 3. BEPS Package, which includes the report on Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (“the Report on Action 6” or “the Report”, OECD (2015)).