Prevention of Tax Treaty Abuse - Fourth Peer Review Report on Treaty Shopping Inclusive Framework on BEPS: Action 6
Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fourth peer review of the implementation of the BEPS Action 6...
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| Format: | eBook |
| Language: | English |
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Paris
OECD Publishing
2022
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| Series: | OECD/G20 Base Erosion and Profit Shifting Project
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| Collection: | OECD Books and Papers - Collection details see MPG.ReNa |
| Summary: | Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fourth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by each of the 139 members of the OECD/G20 Inclusive Framework on BEPS on 31 May 2021, and also contains the jurisdictional section for each member. This is the first peer review process governed by a revised peer review methodology |
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| Physical Description: | 319 p. 21 x 28cm |
| ISBN: | 9789264862739 9789264592674 9789264593220 |