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EB002073419 |
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| 007 |
cr||||||||||||||||||||| |
| 008 |
220928 ||| eng |
| 020 |
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|a 9789264356108
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| 020 |
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|a 9789264950986
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| 020 |
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|a 9789264579729
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| 245 |
0 |
0 |
|a Prevention of Tax Treaty Abuse - Third Peer Review Report on Treaty Shopping
|h Elektronische Ressource
|b Inclusive Framework on BEPS: Action 6
|c Organisation for Economic Co-operation and Development
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| 246 |
2 |
1 |
|a Prévention de l'utilisation abusive des conventions fiscales - Troisième rapport d'examen par les pairs sur le chalandage fiscal : Le Cadre Inclusif sur le BEPS : Action 6
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| 260 |
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|a Paris
|b OECD Publishing
|c 2021
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| 300 |
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|a 302 p.
|c 21 x 28cm
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| 505 |
0 |
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|a Netherlands -- Slovenia -- Iceland -- Estonia -- Tunisia -- Hong Kong (China) -- Peru -- Uruguay -- Colombia -- Sierra Leone -- Liechtenstein -- Maldives -- Luxembourg -- Serbia -- Honduras -- Cook Islands -- Latvia -- Poland -- Antigua and Barbuda -- Thailand -- Curaçao -- Belize -- Russian Federation -- San Marino -- Papua New Guinea -- Turks and Caicos Islands -- Austria -- United States -- Israel -- Haiti -- Sweden -- India -- Gibraltar -- Implementation issues, the minimum standard and the MLI -- Jamaica -- Singapore -- Argentina -- Portugal -- Nigeria -- Executive Summary -- Switzerland -- Botswana -- Kenya -- Egypt -- South Africa -- Saudi Arabia -- Norway -- Malta -- Montserrat -- Ireland -- Mauritius -- Dominica -- Trinidad and Tobago -- Côte d'Ivoire -- New Zealand -- Conclusion and next steps -- Democratic Republic of the Congo -- Aruba -- Armenia -- Canada -- Bermuda -- Zambia -- Denmark -- Liberia -- Saint Kitts and Nevis -- Pakistan -- Congo -- Germany -- Qatar --
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| 505 |
0 |
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|a Jurisdictional Sections -- Aggregate data on the implementation of the minimum standard -- Cayman Islands -- Italy -- Djibouti
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| 505 |
0 |
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|a Greenland -- China (People's Republic of) -- Indonesia -- Andorra -- Spain -- Sri Lanka -- United Kingdom -- Hungary -- Cabo Verde -- Oman -- Isle of Man -- Difficulties in implementing the minimum standard -- British Virgin Islands -- Albania -- Jersey -- Georgia -- Macau (China) -- Lithuania -- Panama -- Gabon -- Costa Rica -- Dominican Republic -- Kazakhstan -- Morocco -- Mexico -- Mongolia -- Malaysia -- Slovak Republic -- Eswatini -- Ukraine -- Japan -- Paraguay -- Australia -- Barbados -- Bahrain -- France -- Foreword -- Monaco -- Burkina Faso -- Seychelles -- Czech Republic -- Senegal -- Finland -- Benin -- Anguilla -- Greece -- Chile -- Brazil -- The Bahamas -- Korea -- Turkey -- Croatia -- Romania -- Viet Nam -- Saint Vincent and the Grenadines -- Brunei Darussalam -- Jordan -- Namibia -- Guernsey -- Angola -- Bosnia-Herzegovina -- Bulgaria -- Saint Lucia -- Faroe Islands -- Grenada -- North Macedonia -- Cameroon -- Montenegro -- United Arab Emirates -- Belgium --
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| 653 |
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|a Taxation
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| 710 |
2 |
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|a Organisation for Economic Co-operation and Development
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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| 490 |
0 |
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|a OECD/G20 Base Erosion and Profit Shifting Project
|
| 024 |
8 |
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|a /10.1787/d6cecbb8-en
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| 856 |
4 |
0 |
|a oecd-ilibrary.org
|u https://doi.org/10.1787/d6cecbb8-en
|x Verlag
|3 Volltext
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| 082 |
0 |
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|a 336
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| 520 |
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|a The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have committed to implement. This report reflects the outcome of the third peer review of the implementation of the Action 6 minimum standard on treaty shopping as approved by the Inclusive Framework. It includes the aggregate results of the review and data on tax treaties concluded by each of the 137 members of the Inclusive Framework on 30 June 2020 and it contains the jurisdictional section for each member. The data compiled for this peer review demonstrate that the MLI has been the tool used by the vast majority of jurisdictions that have begun to implement the minimum standard and that the MLI has started to impact tax treaties of jurisdictions that have ratified it
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