The OECD Discussion Draft on BEPS Action 6

The OECD Discussion Draft on BEPS Action 6

On 14 March 2014, the OECD released a discussion draft entitled “Preventing the granting of Treaty Benefits in Inappropriate Circumstances” (the “Discussion Draft”) for public consultation. The Discussion Draft includes proposals in relation to BEPS Action 6 (Preventing Treaty Abuse) for counteracting perceived abuse of tax treaties. The OECD received more than 60 public comments in response to the Discussion Draft.


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This article explains the problem of treaty shopping, provides a critical analysis of the proposals in the Discussion Draft and considers limitations set by EU law.

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