The Resource Is the OECD principal purpose test a threat to EU consolidated approach towards abuse?

Is the OECD principal purpose test a threat to EU consolidated approach towards abuse?

Label
Is the OECD principal purpose test a threat to EU consolidated approach towards abuse?
Title
Is the OECD principal purpose test a threat to EU consolidated approach towards abuse?
Creator
Subject
Language
eng
Summary
The introduction of a principal purpose test (PPT) in Action 6 BEPS was welcomed by the European Commission (the Commission) as a measure that could be adopted by member states to the extend it was amended in order to comply with EU law standards. Such amendment did not take place, since the OECD used the exact same wording to create the PPT to be introduced in paragraph 9 of article 29 of the 2017 OECD Model Convention (2017 MC) and article 7 of the Multilateral Instrument (MLI), which provides for a swift implementation of the PPT in the already existing treaty network. This thesis addresses the question whether adopting the OECD PPT as drafted in the MLI and 2017 MC could create a risk for the consolidation that has been been worked out by the EU in regard to general anti avoidance measures and restriction of abusive practices. It analyses the OECD PPT, the aim of the provision and its limits. Furthermore it summarizes the amendments and developments made with regard to GAARs introduced in secondary law. It explains how the GAARs are more aligned with the proposal made by the OECD when creating a PPT, while the anti-abuse milestones developed by the ECJ in abuse cases are to be held as limiting general anti avoidance measures in general. Lastly, it provides examples made by the OECD towards the application of the PPT and international case law towards treaty shopping
http://library.link/vocab/creatorName
Cubillos González, J
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • principal purpose test
  • MLI
  • treaty abuse
  • treaty shopping
  • EU law
  • GAAR
  • BEPS Action Plan
  • anti-avoidance
  • ECJ case law
  • EU Directive
Label
Is the OECD principal purpose test a threat to EU consolidated approach towards abuse?
Instantiates
Publication
Extent
81 p.
Label
Is the OECD principal purpose test a threat to EU consolidated approach towards abuse?
Publication
Extent
81 p.

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