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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

Download or Read eBook 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 PDF written by OECD and published by OECD Publishing. This book was released on 2020-03-24 with total page 292 pages. Available in PDF, EPUB and Kindle.
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
Author :
Publisher : OECD Publishing
Total Pages : 292
Release :
ISBN-10 : 9789264750173
ISBN-13 : 9264750177
Rating : 4/5 (73 Downloads)

Book Synopsis 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 by : OECD

Book excerpt: 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 as approved by the Inclusive Framework.


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