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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
- Format:
- Corporate Author:
- Organisation for Economic Co-operation and Development
- Publisher:
- OECD
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
Extent | 315p. | ISBN | 9789264826588 |
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Size | N/A | Price | £64.00 |
Format | Paperback | Published | 21 Mar 2022 |
Availability | Out of stock - available to order | Delivery | Delivery options and charges |