This document summarizes an analysis of Action 6 of the OECD's BEPS plan regarding preventing the abusive use of tax treaties. It discusses the goal of allocating taxing rights between states fairly while preventing base erosion and profit shifting. It outlines the tools proposed in Action 6, such as limitation on benefit clauses and principal purpose tests. It also notes some feasibility issues and constraints regarding the proposals, such as a lack of consensus and conflicts with domestic and EU laws.