Sesuai Pasal 29 paragraf 8 Model Tax Convention on Income and on Capital OECD:
9. Notwithstanding the other provisions of this Convention, a benefit under this Convention shall not be granted in respect of an item of income or capital if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of this Convention.
Dengan demikian, arrangement dari tranksaksi tersebut tidak dapat disusun semata-mata untuk mendapatkan keuntungan dari tax treaty (P3B). Bentuk transaksi harus disusun sesuai dengan motif ekonominya.