Prevention of Treaty Abuse : Second Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6

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...

Descripción completa

Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (author)
Autor Corporativo: Organisation for Economic Co-operation and Development, author, issuing body (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2021.
Colección:OECD/G20 Base Erosion and Profit Shifting Project (Series)
Materias:
Double taxation.
Taxation.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009703266806719
Tabla de Contenidos:
  • Foreword
  • Executive Summary
  • Background
  • The 2019 Peer Review
  • Difficulties in implementing the minimum standard
  • Conclusion and next steps
  • Data for each jurisdiction of the Inclusive Framework.

Ejemplares similares