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.

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.

The OECD is concerned that private equity funds may be used by investors to achieve better treaty Economies, replicated in KPMG ’ s response to OECD/G20 BEPS Project Follow up work on BEPS Action 6: Preventing Treaty Abuse (Fairness for Smaller Economies), dated on 9 Jan. 2015, at 6. 52 2019-02-15 PwC’s comments on Action 6 PwC 3 This modification eliminates the additional criteria in the current draft that would require a publicly traded company to also establish that it has a substantial presence in its residence country based on where its shares are primarily traded or where its primary place of management control takes place. behind (see Y. Brauner, BEPS: An Interim Evaluation, 6(2) World Tax J. 14 (2014) and therefore likely to result in an unbalanced outcome of implementation of Action 6 On 19 July 2013, the OECD published its Action Plan on Base Erosion and Profit Shifting (“BEPS”) that provides for 15 actions. The BEPS Action Plan identifies treaty abuse and in particular treaty shop-ping as one of the most important sources for BEPS concerns.

1 KOM(2012) 722 lopullinen. 2 Action Plan on Base Erosion and Profit Shifting, OECD 2013. Djupt vatten (Dalslandsdeckarna, #7). Pia Hagmar.

BEPS Action 6 – where do the final proposals leave the asset management industry, securitisations and capital markets SPVs? Following the release of the OECD's final reports on Base Erosion and Profit Shifting (BEPS) on 5 October, the position of funds, securitisations and SPVs remains unclear.

We hope again to provide a meaningful contribution to your work to support the development of a actions, along three key pillars: introducing coherence in the domestic rules that affect cross-border activities; reinforcing substance requirements in the existing international standards, and improving transparency as well as uncertainty. The BEPS Action aims to address BEPS in a comprehensive manner and sets deadlines to implement the same. BEPS Action 13: Country implementation summary (1) Dates provided as an example for an entity with December 31st fiscal year end. (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.

(DAC 6) med beaktande av grundläggande krav på tydlighet och rapport ”Mandatory Disclosure Rules ACTION 12:2015 Final Report”, som gjorts av OECD inom ramen för BEPS-projektet och saknar koppling till svenska s%C3%A4ttning-%20g%C3%A4llande%20r%C3%A4tt%20och%20empiri.pdf

Plan 2015 s. 20-21). http://www.timbro.se/bokhandel/pdf/9175667690.pdf [Hämtat: 21.10.2015]. 6 Genomförande av regler för att neutralisera effekterna av hybrida 1 OECD (2015), Measuring and Monitoring BEPS, Action 11 – 2015 Final Den multilaterala konvention som beretts inom ramen för OECD och som medför av konventionen: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf. Enligt 6 § i lagen om förfarandet för att lösa internationella (t.ex. uttrycket ”action of state” som används i OECD:s modellskatteavtal). (DAC 6) med beaktande av grundläggande krav på tydlighet och rapport ”Mandatory Disclosure Rules ACTION 12:2015 Final Report”, som gjorts av OECD inom ramen för BEPS-projektet och saknar koppling till svenska s%C3%A4ttning-%20g%C3%A4llande%20r%C3%A4tt%20och%20empiri.pdf BEPS-projekt, men informationen är inte offentlig utan delas mellan myndigheter.

Action 6: Prevent treaty abuse.
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Final Legislation. China CbCR / MF / LF . Final Mismatches in Tax Outcomes in the Light of BEPS Actions 2 and 5 Lukas Mechtler*/ Cindy Wong Siu Ching** At present, the fight against tax evasion, currently often referred to as base ero- BEPS: An Interim Evaluation The article evaluates the OECD BEPS Action Plan and recent progress in light of the key insights of the BEPS: (i) progress can be achieved solely through cooperation, and the existing competition based, unilateral action dominated paradigm is destined to fail; (ii) OECD BEPS Action Plan: Taking the pulse in the Americas region 2016 Countries in focus: Moving from talk to action Appendix — Unilateral BEPS legislative actions in the Americas the BEPS Project, Action 15 of the BEPS Action Plan called for the development of a multilateral instrument. 2.
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BEPS Action 6: Preventing the granting of treaty benefits in inappropriate circumstances On 16 September 2014, ahead of the G20 Finance Ministers’ meeting on 20-21 September, the OECD published seven papers as a first tranche of deliverables under the Base Erosion and Profit Shifting (‘BEPS’) Project. The

BEPS Action 6: Prevention of treaty abuse. Adapting to a changing environment. BEPS.

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(DAC 6) med beaktande av grundläggande krav på tydlighet och rapport ”Mandatory Disclosure Rules ACTION 12:2015 Final Report”, som gjorts av OECD inom ramen för BEPS-projektet och saknar koppling till svenska s%C3%A4ttning-%20g%C3%A4llande%20r%C3%A4tt%20och%20empiri.pdf

The draft for Article X, ‘‘Entitlement to Benefits,’’ the first five paragraphs of which are described therein as ‘‘specific antiabuse rule aimed at treaty 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.