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of <h1>BEPS Action Plan 6 Targets Treaty Abuse with Principal Purpose Test and Limitation on Benefits Rules</h1> Action Plan 6 of the Base Erosion and Profit Shifting (BEPS) initiative aims to prevent treaty abuse by implementing minimum standards to address treaty shopping and other forms of abuse. It includes provisions like the principal purpose test (PPT) and limitation on benefits (LOB) rules. The plan emphasizes the importance of jurisdictions addressing tax policy considerations before entering tax treaties. The OECD Model Tax Convention has been updated to reflect these objectives. India has incorporated these measures into its tax treaties, including agreements with Hong Kong, Mauritius, and Singapore, to prevent tax evasion and avoidance through specific anti-abuse clauses.
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