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Base Erosion and Profit Shifting (BEPS)

Schriftenreihe IStR Band 96

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Michael Lang(Hg.), Pasquale Pistone(Hg.), Josef Schuch(Hg.), Claus Staringer(Hg.), Alexander Rust(Hg.), Base Erosion and Profit Shifting (BEPS) (2016), Linde Verlag, 1210 Wien, ISBN: 9783709407332

Beschreibung / Abstract

The expected post-BEPS project changes to the Model Convention

As a result of the Actions under the BEPS Action Plan, the OECD plans to update its Model Convention in the near future. The proposed changes particularly concern the introduction of savings and limitation on benefits clauses, reconsideration of the treaty entitlement for fiscally transparent entities and articulation of various proposals with regard the current concept of permanent establishment and limitations on the abuse thereof.

This book includes 12 chapters that analyse the expected post-BEPS project changes to the Model Convention and the possibility of updating treaties on the basis of the multilateral instrument, rather than bilateral negotiations. The book incorporates the perspectives of leading scholars and practitioners dealing with international tax matters.

Essential insights are provided for academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.


  • Titelei
  • Preface
  • Contents
  • List of Authors
  • Treaty Entitlement for Fiscally Transparent Entities: Article 1(2) of the OECD Model Convention
  • The Saving Clause: Article 1(3) of the OECD Model
  • Permanent Establishments: Proposals Related to Article 5(3) and (4) of the OECD Model Convention
  • Permanent Establishments: Proposals Related to Agency Permanent Establishments – Article 5(5) and (6)of the OECD Model Convention
  • Anti-Abuse Clauses for Permanent Establishments Situated in Third Countries
  • The “Active Trade or Business” Exception of the Limitation on Benefits Clause
  • Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision Render the OECD-Proposed Limitation on Benefits Clause Compatible with EU Fundamental Freedoms?
  • Limitation on Benefits: “Qualified Person” – Article X(1) and (2) of the OECD Model
  • Limitation on Benefits: Application to Investment Funds
  • Use of a Principal Purpose Test to Prevent Treaty Abuse
  • The Tiebreaker for Dual Resident Companies, the Holding Period for Intercompany Dividends and the Modifications to Article 13(4) of the OECD Model
  • The Proposal for a Multilateral Tax Instrument for Updating Tax Treaties
  • Series onInternational Tax Law

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