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  1. BEPS Action 6: Introducing an Antiabuse Rule in Tax Treaties

    Lang, Michael
    The OECD's public discussion draft 'BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances' proposed a series of rules for the OECD model. The draft for Article X, "Entitlement to Benefits," the first five paragraphs of which are described therein as "specific antiabuse rule aimed at treaty shopping", are meant to establish a limitation on benefits provision. Article X(6) contains a general antiabuse rule. The analysis carried out here shows that upon closer examination, the proposed antiabuse rule turns out to have no legal relevance. Yet the mere existence of this rule will cause uncertainty, and individual tax...
    (application/pdf) - 05-may-2018

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