ISBN:
9789264575349
,
9789264989726
,
9789264919990
Language:
English
Pages:
1 Online-Ressource (319 p.)
,
21 x 28cm.
Series Statement:
OECD/G20 Base Erosion and Profit Shifting Project
Parallel Title:
Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
Keywords:
Doppelbesteuerung
;
Internationales Steuerrecht
;
Steuervermeidung
;
OECD-Staaten
;
G20-Staaten
;
Taxation
Abstract:
Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
