Prevention of Tax Treaty Abuse - Fourth Peer Review Report on Treaty Shopping
Author | : |
Publisher | : |
Total Pages | : 319 |
Release | : 2022 |
ISBN-10 | : 9264862730 |
ISBN-13 | : 9789264862739 |
Rating | : 4/5 (30 Downloads) |
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 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.