Prevention of Tax Treaty Abuse - Fifth Peer Review Report on Treaty Shopping Inclusive Framework on BEPS: Action 6
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 fifth peer review of the implementation of the BEPS Action 6 m...
Autor principal: | |
---|---|
Autor Corporativo: | |
Formato: | Libro electrónico |
Idioma: | Inglés |
Publicado: |
Paris :
OECD Publishing
[2023]
|
Colección: | OECD/G20 Base Erosion and Profit Shifting Project (Series)
|
Materias: | |
Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009730924106719 |
Sumario: | 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 fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction. |
---|---|
Descripción Física: | 1 online resource (319 pages) |
ISBN: | 9789264575349 |