Author :
Release : 2022
Genre :
Kind : eBook
Book Rating : 739/5 ( reviews)
Book Synopsis Prevention of Tax Treaty Abuse - Fourth Peer Review Report on Treaty Shopping by :
Download or read book Prevention of Tax Treaty Abuse - Fourth Peer Review Report on Treaty Shopping written by . This book was released on 2022. 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 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.