OECD/G20 Base Erosion and Profit Shifting Project Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping Inclusive Framework on BEPS: Action 6
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 319 |
Release | : 2023-03-21 |
ISBN-10 | : 9789264989726 |
ISBN-13 | : 9264989722 |
Rating | : 4/5 (26 Downloads) |
Download or read book OECD/G20 Base Erosion and Profit Shifting Project Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping Inclusive Framework on BEPS: Action 6 written by OECD and published by OECD Publishing. This book was released on 2023-03-21 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.