Prevention of Treaty Abuse - Peer Review Report on Treaty Shopping

Inclusive Framework on BEPS: Action 6

DOI:https://doi.org/10.1787/9789264312388-en

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 Inclusive Framework members have committed to implement.This report reflects the outcome of the first peer review of the implementation ...



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