BEPS: OECD publishes prevention of treaty abuse report

Released 17 March 2021

The OECD has published Prevention of Treaty Abuse – Second Peer Review Report on Treaty Shopping, which forms part of the 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.

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