DBA | Doppelbesteuerungsabkommen

Art 29 Verhinderung von Abkommensmissbrauch

OECD-Musterkommentar

COMMENTARY ON ARTICLE 29

CONCERNING THE TERRITORIAL EXTENSION OF THE CONVENTION

Preliminary remarks

1. As explained in the footnote to the Article, Article 29 reflects the intention of the Contracting States, incorporated in the preamble of the Convention, to eliminate double taxation without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance, including through treaty-shopping arrangements. This intention and the wording of the Article correspond to the minimum standard that was agreed to as part of the OECD/G20 Base Erosion and Profit Shifting Project and that is described in paragraph 22 of the report Preventing the Granting of Treaty Benefits in Inappropriate Circumstances – Action 6: 2015 Final Report. As indicated in that report, the drafting of the Article will depend on how the Contracting States decide to implement that minimum standard. Depending on their own circumstances, States may wish to adopt only the general anti-abuse rule of paragraph 9 of the Article, may prefer instead to adopt the detailed version of paragraphs 1 to 7 that is described below, which they would s...