A multi-level approach to “Treaty Entitlement” under the BEPS Project

This article analyses the three policy approaches to tax treaty entitlement that can be drawn from the new provisions introduced into the OECD Model (2017): the structural approach, the analytic approach and the syncretic approach. The article specifically describes the OECD Model and Commentary (2017). The analysis reveals important aspects of the impact of BEPS on tax treaties, notably that there are new limitations on treaty entitlement in addition to a general ban on double treaty exemption.