Score the treaty shopping anti-avoidance risk under the OECD MLI Principal Purpose Test (PPT): whether one of the principal purposes of a transaction or arrangement was to obtain treaty benefits (BEPS Action 6, OECD/G20 MLI Article 7).
⚖ For informational purposes only. Not legal advice. Consult a licensed attorney for your specific situation.
Enter the values for the scenario you are assessing. Score the treaty shopping anti-avoidance risk under the OECD MLI Principal Purpose Test (PPT): whether one of the principal purposes of a transaction or arrangement was to obtain treaty benefits (BEPS Action 6, OECD/G20 MLI Article 7). Use the treaty shopping risk result to inform your calculation.