Overview
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 fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping.
- | Author: Oecd
- | Publisher: OECD
- | Publication Date: Apr 03, 2023
- | Number of Pages: 318 pages
- | Binding: Paperback or Softback
- | ISBN-10: 9264894918
- | ISBN-13: 9789264894914
