Prevention of Tax Treaty Abuse - Fifth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 / OECD.

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development, author, issuing body.

Series:

OECD/G20 Base Erosion and Profit Shifting Project (Series)

OECD/G20 Base Erosion and Profit Shifting Project

Language:

English

Subjects (All):

Taxation.

Tax administration and procedure.

Physical Description:

1 online resource (319 pages).

Place of Publication:

Paris : OECD Publishing, [2023]

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 fifth 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 the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

92-64-57534-0