OECD/G20 Base Erosion and Profit Shifting Project Prevention of Tax Treaty Abuse - Fourth Peer Review Report on Treaty Shopping Inclusive Framework on BEPS: Action 6 EPUB
by OECD
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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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- Format:EPUB
- Publisher:OECD Publishing
- Publication Date:21/03/2022
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- ISBN:9789264862739
Information
-
Download Now
- Format:EPUB
- Publisher:OECD Publishing
- Publication Date:21/03/2022
- Category:
- ISBN:9789264862739