Prevention of Tax Treaty Abuse - Fourth Peer Review Report on Treaty Shopping
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 fourth peer review of the implementation of the BEPS Action 6...
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Formato: | Libro electrónico |
Idioma: | Inglés |
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Paris :
OECD Publishing
2022.
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Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009703559706719 |