OECD/G20 Base Erosion and Profit Shifting Project Prevention of Treaty Abuse – Second Peer Review Report on Treaty Shopping Inclusive Framework on BEPS: Action 6
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 292 |
| Release | : 2020-03-24 |
| ISBN-10 | : 9789264750173 |
| ISBN-13 | : 9264750177 |
| Rating | : 4/5 (177 Downloads) |
Download or read book OECD/G20 Base Erosion and Profit Shifting Project Prevention of Treaty Abuse – Second 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 2020-03-24 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 second peer review of the implementation of the Action 6 minimum standard on treaty shopping as approved by the Inclusive Framework.
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