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Prevention of Tax Treaty Abuse - Third Peer Review Report on Treaty Shopping

Prevention of Tax Treaty Abuse - Third Peer Review Report on Treaty Shopping

OECD

111,12 €
IVA incluido
Disponible
Editorial:
OECD
Año de edición:
2021
Materia
Hacienda pública
ISBN:
9789264707016
111,12 €
IVA incluido
Disponible

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Sobre IBD

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 of the third peer review of the implementation of the Action 6 minimum standard on treaty shopping as approved by the Inclusive Framework.

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