Author: OECD
Publisher: OECD Publishing
ISBN: 9264760911
Category :
Languages : en
Pages : 325
Book Description
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 sixth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping.