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On İki Levha Yayıncılık
Yayın tarihi: Nisan 2021
Sayfa: 85 - 89
Billur Yaltı
Editör:Leyla Ateş, Joachim Englisch
Aşağıda bir kısmını gördüğünüz bu dokümana sadece Profesyonel + pakete abone olan üyelerimiz erişebilir.
Preventing Abuse of Tax Treaties -Principal Purpose Test in Multilateral BEPS Agreement-
OECD identified 15 action subjects within the framework of the project launched in… BEPS agreement is concluded in order to commonly amend bilateral tax agreements between… The BEPS agreement regulates four issues. These are hybrid mismatches (Action 2), The recommendation of the BEPS Action 6 Report with regards to prevention of abuse… The second suggestion of the Action 6 Report states that countries should include… a provision containing only the Principal Purposes Test (PPT) or… a provision for Simplified Limitations of Benefits (LOB) Clause together… Detailed Limitation of Benefits Clause (LOB) (supplemented by a mechanism that… In this regard, Article 7(1) of the BEPS agreement regulates the Principal Purpose… The Principal Purpose Test in Article 7 (1) of the BEPS Agreement is a general anti-avoidance… The PPT regulation (art.7 (1)), which will affect the tax agreements network to prevent…1. Introduction