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Mensuel de avril 2018 - Fonds / Bourse

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The impact of the principal purpose test on the private equity sector
By Dany TEILLANT, Partner Audrey LEGRAND, Director, Deloitte Luxembourg   1. Concept of the MLI as announced in the BEPS project   As of 6 April 2018, 78 countries(1) signed, and six others(2) announced their intention to sign, the Multi-lateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) that was part of the recommended actions of the BEPS project (Action 15)(3) of the Organi-zation for Economic Co-operation and Development (OECD).   The principal aim of the MLI was to implement the recommendations of BEPS Action 6 on treaty abuse that introduced minimum standards to prevent the granting of double tax agreement (DTA) benefits in unintended circumstances....
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