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Prevention of Tax Treaty Abuse - Fourth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 / Organisation for Economic Co-operation and Development

Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: OECD/G20 Base Erosion and Profit Shifting ProjectPublisher: Paris : OECD Publishing, 2022Description: 1 Online-Ressource (319 p.) ; 21 x 28cmISBN:
  • 9789264862739
  • 9789264593220
  • 9789264592674
Subject(s): DOI: DOI: 10.1787/3dc05e6a-enOnline resources: Summary: 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.Other editions: Parallele Sprachausgabe: Prévention de l’utilisation abusive des conventions fiscales – Quatrième rapport d’examen par les pairs sur le chalandage fiscal : Cadre inclusif sur le BEPS : Action 6PPN: PPN: 1799557421Package identifier: Produktsigel: ZDB-13-SOC-ebook | ZDB-13-SOC
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