Prevention Of Tax Treaty Abuse – Fourth Peer Review Report On Treaty Shopping: Inclusive Framework On Beps: Action 6 (Oecd/G20 Base Erosion And Profit Shifting Project)

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

• | Author: Oecd
• | Publisher: OECD
• | Publication Date: Mar 25, 2022
• | Number of Pages: 316 pages
• | Language: English
• | Binding: Paperback
• | ISBN-10: 9264826580
• | ISBN-13: 9789264826588