Overview
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.
- | Author: Oecd
- | Publisher: OECD
- | Publication Date: Apr 27, 2021
- | Number of Pages: 300 pages
- | Language: English
- | Binding: Paperback
- | ISBN-10: 9264707018
- | ISBN-13: 9789264707016
