ISBN:
9789264356108
,
9789264579729
,
9789264950986
Sprache:
Englisch
Seiten:
1 Online-Ressource (319 p.)
,
21 x 28cm.
Serie:
OECD/G20 Base Erosion and Profit Shifting Project
Paralleltitel:
Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Troisième rapport d’examen par les pairs sur le chalandage fiscal : Le Cadre Inclusif sur le BEPS : Action 6
Schlagwort(e):
Besteuerungsverfahren
;
Doppelbesteuerung
;
Gewinnverlagerung
;
Steuervermeidung
;
Internationales Steuerrecht
;
OECD-Staaten
;
G20-Staaten
;
Taxation
Kurzfassung:
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. It includes the aggregate results of the review and data on tax treaties concluded by each of the 137 members of the Inclusive Framework on 30 June 2020 and it contains the jurisdictional section for each member. The data compiled for this peer review demonstrate that the MLI has been the tool used by the vast majority of jurisdictions that have begun to implement the minimum standard and that the MLI has started to impact tax treaties of jurisdictions that have ratified it.
