OECD/G20 Base Erosion and Profit Shifting Project Prevention of Treaty Abuse - Second Peer Review Report on Treaty Shopping Inclusive Framework on BEPS: Action 6

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 second peer review of the implementation of the Action 6 minimum standard on treaty shopping ...