Prevention of Tax Treaty Abuse - Third Peer Review Report on Treaty Shopping
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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| Format: | eBook |
| Language: | Inglés |
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Paris :
OECD Publishing
2021.
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| Series: | OECD/G20 Base Erosion and Profit Shifting Project (Series)
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704802306719 |
Table of Contents:
- Foreword
- Executive Summary
- Implementation issues, the minimum standard and the MLI. Ratification of the MLI: the key to the effective implementation of the minimum standard; Gaps in the coverage of the MLI; Support to jurisdictions to strengthen their network of agreements
- Aggregate data on the implementation of the minimum standard. Compliant agreements; Agreements subject to a complying instrument that will be compliant
- Difficulties in implementing the minimum standard
- Conclusion and next steps. Next steps for certain members of the Inclusive Framework; Next steps for the Inclusive Framework; Background on the Action 6 Minimum Standard and Peer Review
- Data for each jurisdiction of the Inclusive Framework
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