Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

BEPS Action 6 - An inclusion of anti-abuse measures in tax treaties to prevent the improper use of a tax treaty - Are the measures suggested in BEPS Action 6 necessary from a Swedish perspective?

Fridh, Johanna LU (2016) HARN60 20161
Department of Business Law
Abstract
The thesis provides an overview of the relationship between tax treaties and domestic law and issues that arise if a contracting state uses domestic anti-avoidance rules to prevent the improper use of a tax treaty. Improper use of a tax treaty is an issue addressed in the BEPS Action 6 report. The suggestion is to include a limitation-on-benefits clause in the OECD Model Convention, a principal purpose test as a general anti-avoidance rule in tax treaties and to change the title and preamble of the OECD Model Convention. An overview of the suggested provisions are provided for in the thesis. The provisions are suggested to be introduced via a multilateral instrument directly changing existing tax treaties assigned to the instrument. Issues... (More)
The thesis provides an overview of the relationship between tax treaties and domestic law and issues that arise if a contracting state uses domestic anti-avoidance rules to prevent the improper use of a tax treaty. Improper use of a tax treaty is an issue addressed in the BEPS Action 6 report. The suggestion is to include a limitation-on-benefits clause in the OECD Model Convention, a principal purpose test as a general anti-avoidance rule in tax treaties and to change the title and preamble of the OECD Model Convention. An overview of the suggested provisions are provided for in the thesis. The provisions are suggested to be introduced via a multilateral instrument directly changing existing tax treaties assigned to the instrument. Issues regarding the implementation of the provisions are described in the thesis. An analysis is carried out regarding possible hinders for the provisions according to Swedish constitutional law, and the necessity of the suggested provisions according to current Swedish law. (Less)
Please use this url to cite or link to this publication:
author
Fridh, Johanna LU
supervisor
organization
course
HARN60 20161
year
type
H1 - Master's Degree (One Year)
subject
keywords
Tax treaty, tax treaty override, improper use of a tax treaty, anti-abuse rules, Limitation-on-benefits, Principal purpose test, General Anti-avoidance rules, BEPS, Action 6, agressive tax planning
language
English
id
8880259
date added to LUP
2016-06-14 16:07:19
date last changed
2016-06-14 16:07:19
@misc{8880259,
  abstract     = {{The thesis provides an overview of the relationship between tax treaties and domestic law and issues that arise if a contracting state uses domestic anti-avoidance rules to prevent the improper use of a tax treaty. Improper use of a tax treaty is an issue addressed in the BEPS Action 6 report. The suggestion is to include a limitation-on-benefits clause in the OECD Model Convention, a principal purpose test as a general anti-avoidance rule in tax treaties and to change the title and preamble of the OECD Model Convention. An overview of the suggested provisions are provided for in the thesis. The provisions are suggested to be introduced via a multilateral instrument directly changing existing tax treaties assigned to the instrument. Issues regarding the implementation of the provisions are described in the thesis. An analysis is carried out regarding possible hinders for the provisions according to Swedish constitutional law, and the necessity of the suggested provisions according to current Swedish law.}},
  author       = {{Fridh, Johanna}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{BEPS Action 6 - An inclusion of anti-abuse measures in tax treaties to prevent the improper use of a tax treaty - Are the measures suggested in BEPS Action 6 necessary from a Swedish perspective?}},
  year         = {{2016}},
}