Hantering av missbruk av skatteavtalsbestämmelser i svensk rätt – Efter införandet av the Principal Purpose Test
(2024) JURM02 20241Department of Law
Faculty of Law
- Abstract (Swedish)
- Syftet med denna uppsats är att utreda och analysera hur införandet av the Principal Purpose Test(PPT-klausulen) i svenska skatteavtal kommer påverka den svenska hanteringen av missbruk av skatteavtalsbestämmelser. Eftersom PPT-klausulen, genom den Mulitlaterala konventionen för att motverka skat-teflykt, har införlivats i skatteavtalet mellan Sverige och Storbritannien, kommer analysen göras med utgångspunkt i PPT-klausulen i det avtalet. För att uppfylla uppsatsens syfte kommer tre frågeställningar att besvaras.
Den första frågan som diskuteras är den om den svenska skatteflyktslagen kan vara tillämplig vid missbruk av avtalsbestämmelser i skatteavtal där inte PPT-klausulen inte har implementerats. Sammanfattningsvis konstateras att... (More) - Syftet med denna uppsats är att utreda och analysera hur införandet av the Principal Purpose Test(PPT-klausulen) i svenska skatteavtal kommer påverka den svenska hanteringen av missbruk av skatteavtalsbestämmelser. Eftersom PPT-klausulen, genom den Mulitlaterala konventionen för att motverka skat-teflykt, har införlivats i skatteavtalet mellan Sverige och Storbritannien, kommer analysen göras med utgångspunkt i PPT-klausulen i det avtalet. För att uppfylla uppsatsens syfte kommer tre frågeställningar att besvaras.
Den första frågan som diskuteras är den om den svenska skatteflyktslagen kan vara tillämplig vid missbruk av avtalsbestämmelser i skatteavtal där inte PPT-klausulen inte har implementerats. Sammanfattningsvis konstateras att det trots skatteavtalsspecifika principer, så som exempelvis principen om treaty override, kan vara möjligt att tillämpa den svenska skatteflyktslagen när skatteavtalsbestämmelser missbrukas. Detta stöds av både en analys av syftet med OECD:s modellavtal och dess bestämmelser samt praxis från Högsta förvaltningsdomstolen.
Den andra frågan som besvaras är hur skatteflyktslagen och PPT-klausulen förhåller sig till varandra i situationer av missbruk av avtalsbestämmelser i skatteavtal där PPT-klausulen har implementerats. Efter en analys av de tolkningsregler som finns gällande traktat i allmänhet och den allmänna tolknings-regeln i OECD:s modellavtal fastställs att det finns anledning att anta att ledning kommer sökas i skatteflyktslagen vid en tolkning av PPT-klausuen. Sammanfattningsvis beror detta på att en partsgemensam avsikt med klausulen är svår att fastställa varvid den allmänna tolkningsregeln i OECD:s modellavtal hänvisar till definitioner i nationell rätt.
Avslutningsvis besvaras frågan om vilka tolkningsproblem som aktualiseras vid tillämpning av PPT-klausulen i svensk rätt. Det konstateras att det i flera avseenden finns tolkningssvårigheter som innebär att det kan bli svårt att förutse en framtida tillämpning av klausulen. Det fastställs att många rekvisit är svårdefinierade och att det finns brister när det kommer till förutsägbarhet. Svårigheterna med att fastställa aktuell avtalsbestämmelses syfte analyseras och av utredningen framkommer att det är svårt att klargöra hur en sådan bedömning ska göras. Bevisbördereglerna i klausulen tas också upp och problematiseras med anledning av diskussioner i doktrin. Vidare analyseras konsekvensen av att en person omfattas av PPT-klausulen, vilken i författarens mening kan bli oproportionerlig i förhållande till syftet med skatteavtal, nämligen att motverka dubbelbeskattning. (Less) - Abstract
- The purpose of this paper is to examine and analyse how the introduction of the Principal Purpose Test (the PPT clause) in Swedish tax treaties will affect the Swedish handling of abuse of tax treaty provisions. Since the PPT clause, through the Multilateral Convention to Implement Tax Treaty Related Measures, has been incorporated into the tax treaty between Sweden and the United Kingdom, the analysis will be done on the basis of the PPT clause in that tax treaty. In order to fulfil the purpose of the paper, three questions will be answered.
The first question discussed is whether the Swedish Tax Evasion Act may be applicable in the case of abuse of treaty provisions, in tax treaties where the Principal Purpose Test has not been... (More) - The purpose of this paper is to examine and analyse how the introduction of the Principal Purpose Test (the PPT clause) in Swedish tax treaties will affect the Swedish handling of abuse of tax treaty provisions. Since the PPT clause, through the Multilateral Convention to Implement Tax Treaty Related Measures, has been incorporated into the tax treaty between Sweden and the United Kingdom, the analysis will be done on the basis of the PPT clause in that tax treaty. In order to fulfil the purpose of the paper, three questions will be answered.
The first question discussed is whether the Swedish Tax Evasion Act may be applicable in the case of abuse of treaty provisions, in tax treaties where the Principal Purpose Test has not been implemented. In summary, it is concluded that despite tax treaty specific principles, such the principle of treaty overrides, it may be possible to apply the Swedish Tax Avoidance Act when tax treaty provisions are abused. This is supported by both an analysis of the purpose of the OECD Model Tax Convention and its provisions, and the case law of the Supreme Administrative Court.
The second question to be answered is how the Swedish Tax Avoidance Act and the Principal Purpose Test relate to each other in situations of abuse of treaty provisions in tax treaties where the Principal Purpose Test has been implemented. After analysing the rules of interpretation of treaties in general as well as the general rule of interpretation of the OECD Model Tax Convention, it is concluded that there is reason to assume that guidance will be sought in the Tax Avoidance Act when interpreting the Principal Purpose Test. In summary, this is because a common intention of the parties regarding the in-terpretation of the clause is difficult to determine, whereby the general rule of interpretation in the OECD Model Tax Convention refers to definitions in national law.
Finally, the question of what interpretation problems arise when applying the Principal Purpose Test in Swedish law is answered. It is noted that in several respects there are difficulties of interpretation which mean that it may be diffi-cult to predict a future application of the clause. It is recognised that many elements are difficult to define and that there are shortcomings in terms of predictability. The difficulties in determining the purpose of the provision in question are analysed and the examination reveals that it is difficult to clarify how such an assessment should be made. The rules regarding the burden of proof rules in the clause are also addressed and problematised in the light of discussions in doctrine. Furthermore, the consequences of a person being subjected to the PPT clause are analysed. The consequences may in the author's view be disproportionate to the purpose of tax treaties, namely to avoid double taxation. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9153320
- author
- Maunsbach Lilliebladh, Olivia LU
- supervisor
- organization
- alternative title
- The Handling of Abuse of Tax Treaty Provisions in Swedish Law – After the Implementation of the Principal Pupose Test
- course
- JURM02 20241
- year
- 2024
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt, folkrätt, skatteflyktsklausuler, skatteavtal, the Principal Purpose Test, MLI, BEPS, skatteflyktslagen, GAARs
- language
- Swedish
- id
- 9153320
- date added to LUP
- 2024-06-18 10:12:06
- date last changed
- 2024-06-18 10:12:06
@misc{9153320,
abstract = {{The purpose of this paper is to examine and analyse how the introduction of the Principal Purpose Test (the PPT clause) in Swedish tax treaties will affect the Swedish handling of abuse of tax treaty provisions. Since the PPT clause, through the Multilateral Convention to Implement Tax Treaty Related Measures, has been incorporated into the tax treaty between Sweden and the United Kingdom, the analysis will be done on the basis of the PPT clause in that tax treaty. In order to fulfil the purpose of the paper, three questions will be answered.
The first question discussed is whether the Swedish Tax Evasion Act may be applicable in the case of abuse of treaty provisions, in tax treaties where the Principal Purpose Test has not been implemented. In summary, it is concluded that despite tax treaty specific principles, such the principle of treaty overrides, it may be possible to apply the Swedish Tax Avoidance Act when tax treaty provisions are abused. This is supported by both an analysis of the purpose of the OECD Model Tax Convention and its provisions, and the case law of the Supreme Administrative Court.
The second question to be answered is how the Swedish Tax Avoidance Act and the Principal Purpose Test relate to each other in situations of abuse of treaty provisions in tax treaties where the Principal Purpose Test has been implemented. After analysing the rules of interpretation of treaties in general as well as the general rule of interpretation of the OECD Model Tax Convention, it is concluded that there is reason to assume that guidance will be sought in the Tax Avoidance Act when interpreting the Principal Purpose Test. In summary, this is because a common intention of the parties regarding the in-terpretation of the clause is difficult to determine, whereby the general rule of interpretation in the OECD Model Tax Convention refers to definitions in national law.
Finally, the question of what interpretation problems arise when applying the Principal Purpose Test in Swedish law is answered. It is noted that in several respects there are difficulties of interpretation which mean that it may be diffi-cult to predict a future application of the clause. It is recognised that many elements are difficult to define and that there are shortcomings in terms of predictability. The difficulties in determining the purpose of the provision in question are analysed and the examination reveals that it is difficult to clarify how such an assessment should be made. The rules regarding the burden of proof rules in the clause are also addressed and problematised in the light of discussions in doctrine. Furthermore, the consequences of a person being subjected to the PPT clause are analysed. The consequences may in the author's view be disproportionate to the purpose of tax treaties, namely to avoid double taxation.}},
author = {{Maunsbach Lilliebladh, Olivia}},
language = {{swe}},
note = {{Student Paper}},
title = {{Hantering av missbruk av skatteavtalsbestämmelser i svensk rätt – Efter införandet av the Principal Purpose Test}},
year = {{2024}},
}