OECD releases second peer review report on preventing treaty shopping (BEPS Action 6)

Released 24 March 2020

The OECD has released its second peer review assessing countries’ efforts to implement the Action 6 minimum standard as agreed under the OECD/G20 BEPS Project.

The review reveals that a large majority of members of the OECD/G20 Inclusive Framework on BEPS (IF) are translating their commitment on treaty shopping into actions and are modifying their treaty network.

Further information, including a link to the review, can be found at http://www.oecd.org/tax/oecd-releases-second-peer-review-report-on-preventing-treaty-shopping-beps-action-6.htm.

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