Oecd G20 Base Erosion And Profit Shifting Project Prevention Of Tax Treaty Abuse Third Peer Review Report On Treaty Shopping Inclusive Framework On Beps Action 6
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OECD/G20 Base Erosion and Profit Shifting Project Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping Inclusive Framework on BEPS: Action 6
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 302 |
Release | : 2021-04-01 |
Genre | : |
ISBN | : 9264950982 |
Download OECD/G20 Base Erosion and Profit Shifting Project Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping Inclusive Framework on BEPS: Action 6 Book in PDF, Epub and Kindle
The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have committed to implement. This report reflects the outcome of the third peer review of the implementation of the Action 6 minimum standard on treaty shopping as approved by the Inclusive Framework.
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