PREVENTING INAPPROPRIATE TREATY ABUSE OF PRIVILEGES GRANTED UNDER AGREEMENTS FOR THE AVOIDANCE OF DOUBLE TAXATION IN THE BEPS ACTION 6 REPORT
https://doi.org/10.17803/1994-1471.2017.74.1.092-099
Abstract
The article deals with the contents of the Report of the Organization for Economic Cooperation and Development (OECD) on preventing inappropriate abuse of privileges granted under agreements for the avoidance of double taxation. The Report was made as the result of work within the framework of the BEPS Action 6 and contains recommendations on introducing additional anti-evasion rules by the states (restriction of exemptions, the main objective test).
About the Authors
V. A. Machekhin
Kutafin Moscow State Law University
Russian Federation
Russian Federation
O. S. Marshankulova
Kutafin Moscow State Law University
Russian Federation
Russian Federation
References
1. Фатхутдинов Р. С. Базовые компании в международном налогообложении доходов // Закон. 2015, № 2. С. 79.
2. Фокин А. В. Международное налогообложение пассивных доходов (процентов, дивидендов, роялти): американский опыт. М. Волтерс Клувер. 2009. С. 134.
3. P. Saint-Amans & R. (Raffaele) Russo, The BEPS Package: Promise Kept, 70 Bull. Intl. Taxn. 4 (2016), Journals IBFD. P. 238.
4. E. Pinetz, Final Report on Action 6 of the OECD/G20 Base Erosion and Profit Shifting Initiative: Prevention of Treaty Abuse, 70 Bull. Intl. Taxn. 1/2 (2016), Journals IBFD. P. 115.
5. Q. Jiang, Treaty Shopping and Limitation on Benefits Articles in the Context of the OECD Base Erosion and Profit Shifting Project, 69 Bull. Intl. Taxn. 3 (2015), Journals IBFD. P. 139.
Review
For citations:
Machekhin V.A., Marshankulova O.S. PREVENTING INAPPROPRIATE TREATY ABUSE OF PRIVILEGES GRANTED UNDER AGREEMENTS FOR THE AVOIDANCE OF DOUBLE TAXATION IN THE BEPS ACTION 6 REPORT. Actual Problems of Russian Law. 2017;(1):92-99. (In Russ.) https://doi.org/10.17803/1994-1471.2017.74.1.092-099
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