1 “...BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate...”

2 “...The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate...”

3 “...Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive...”

4 “...The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate...”

5 “...Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive...”

6 “...Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive...”

7

8 “...Preventing the Granting of Treaty Benefits in Inappropriate Circumstances: (Chinese version)...”

9 “... treaties. The guidance represents the Secretariat's views, supported by Working Party 1 (in its inclusive...”

10 “...Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Korean version)...”

11 “... on the right to tax between countries, which is currently governed by international tax treaty rules...”

12 “...This report includes changes to the OECD Model Tax Convention to prevent treaty abuse. It first...”

13 “... the technical feasibility to develop a multilateral instrument to modify tax treaties so as to efficiently...”

14 Subjects: “...double taxation treaty...”

15 Table of Contents: “...The problem with tax treaties -- A history of developing countries in (and out of) global tax...”

16 “... adopted by the Council of the OECD on 28 January 2003): "Restricting the Entitlement to Treaty Benefits...”

17 Table of Contents: “.... trade or business -- 6. Income tax treaties, tax havens, and the foreign tax credit -- 7. Federal estate...”

18 “... of tax treaties, including the effective and timely resolution of disputes regarding their interpretation...”

19 “... arising in each of the jurisdictions where they operate. More specifically, the STTR is a treaty-based...”

20 Table of Contents: “... Change of Direction? -- Tax Treaty Policy -- National Tax Policy, the Directives and Hybrid Finance...”