Prevention of Treaty Abuse Second Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6
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...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
OECD Publishing
2021.
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| Colección: | OECD/G20 Base Erosion and Profit Shifting Project (Series)
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009703266806719 |
| Sumario: | 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. It includes the aggregate results of the review and data on tax treaties concluded by each of the 129 members of the Inclusive Framework on 30 June 2019 and it contains the jurisdictional section for each member. The data compiled for this peer review demonstrate that the MLI has been the tool used by the vast majority of jurisdictions that have begun to implement the minimum standard and that the MLI's impact is expected to increase quickly as jurisdictions ratify it. |
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| Descripción Física: | 1 online resource (288 pages) |
| ISBN: | 9789264372863 |
