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 |