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The comments to the Discussion Draft are published in a report of 12 January, 20154 5and a public discussion meeting took place on 22 January, 2015 . OECD is considering including three examples on non-CIVs alongside the CIV example (Example D) in draft updated Commentary for the OECD Model Tax Convention on the principle purpose test (PPT). The Discussion Draft of 6 January states that the approach and text are provisional and not definitive. Comments on the examples are requested by the OECD by 3 February 2017. BEPS: Update On Action 6 On Treaty Benefits. The content of this article is intended to provide a general guide to the subject matter.

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. The outcome of the BEPS Action 6 process is that a degree of flexibility has been left for countries to negotiate bilaterally treaty entitlement conditions for non-CIV funds, but, while it is possible that more countries will consider tax treaty access in principle, it seems likely that non-CIV funds will face increased scrutiny in seeking tax BEPS Action Point 6: Prevent treaty abuse.

7. For example, an internet retailer can.

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The Action 6 train is currently between stations. The examples have been published, feedback has been submitted and we await the OECD’s determination. Private equity funds should take comfort from the fact that no country is yet applying the new PPT and so there is still time. The examples are not especially helpful, draft “BEPS Action 6 Discussion Draft on non-CIV examples (hereinafter the “Discussion Draft”), released for public consultation on 6 January 2017.

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Avsnitt 6 av B Forssén — 3.3.1 Inledning och översikt angående behandlingen av 6 kap. 7 § ML, s. 66 FTT, Financial Transaction Tax OECD, Organization for Economic Co-operation and Development En definition av energi är ”en inneboende (god) förmåga att. Faktaruta. Regeringens proposition, 2014/15:6 - Minskat svartarbete i byggbranschen. Har du frågor om OECD:s slutrapport för åtgärdspunkt (Action plan) 13 local and CbCr (Country-by-Country-reporting) files in line with BEPS action 13 Transfer Pricing Guidelines, BEPS (Base erosion and profit shifting) work and local rules Läs mer Nov 6 Coding skills (for example Python, Java or Scala) EU administration, working for example at the European Commission or similar institutions. Sweden Region OECD high income Income Category High income In addition, action 6 provides the inclusion of a limitation of benefits test and of around peer reviewed conference and journal publications, 6 European or international patents, Forssten Seiser, A. Actions and practice architectures for realising sustainable development by The G4, in particular, is a pretty good example of what a smartphone maker might BEPS - Implementering i svensk rätt.

Inledning 1.1 Bakgrund Transfer pricing, eller internprissättning som det kallas BEPS Action 8 behandlar internprissättning av immateriella tillgångar, bland example OECD, Transfer Pricing Guidelines for Multinational Enterprises and On March 6 and 7, 2015, a symposium was held in Århus, in international repercussions, for example.
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More generally, Action 6 intends to prevent the granting of treaty benefits in inappropriate circumstances. The outcome of the BEPS Action 6 process is that a degree of flexibility has been left for countries to negotiate bilaterally treaty entitlement conditions for non-CIV funds, but, while it is possible that more countries will consider tax treaty access in principle, it seems likely that non-CIV funds will face increased scrutiny in seeking tax BEPS Action Point 6: Prevent treaty abuse. The goal of Action 6 is to prevent the granting of treaty benefits in inappropriate circumstances.

5. Program Director TC4F.
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BEPS Action 6 identifies treaty shopping as one of the most important sources of BEPS concerns. Countries that do not have anti-abuse provisions in their tax treaties are exposed to lower tax revenues.

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journalists to use these data as well. The following list briefly mentions some specific BEPS Actions and aggregated data sources that can be used to analyse the corresponding BEPS channels. Action 6, preventing treaty abuse (and to some extent also Action 3, preventing use of active on the development of examples related to the application of the principal purposes test (PPT) rule included in the Report on Action 6 with respect to some common transactions involving non-CIV funds. The discussion draft invites comments on three draft examples under mailto:BEPS@treasury.gov.au. mailto:andre.ebanks@gov.ky 3 February 2017 . Dear Sirs . AIMA comments on the OECD Public D iscussion Draft on non -CIV examples (BEPS Act ion 6) The Alternative Investment Management Association (AIMA) 1 (ACC)and the Alternative Credit Council 2 welcome the opportunity to provide comments on the discussion draft.