The OECD identifies treaty abuse as one of the major sources for Base Erosion and Profit Shifting (BEPS). Hence, it dedicated one action of its BEPS Action Plan – namely BEPS Action 6 (Preventing the Granting of Treaty Benefits in Inappropriate Circumstances) – to this issue. This work was published by the OECD on September 16^th, 2014, revised and supplemented on May 22^nd, 2015, and the “preliminary final version” was published on October 5^th, 2015. In general, it foresees changes to the OECD Model Convention and its Commentary. These proposals will be integrated into the participating state’s treaty network and are designed to prevent treaty abuse more effectively. Moritz Scherleitner, Alexandra Dolezel and Hannes Rasner briefly describe the core elements of the proposed regulations and take a look at possible implications for Austrian tax treaty practice.