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.

Further details can be found at http://www.oecd.org/tax/prevention-of-treaty-abuse-second-peer-review-report-on-treaty-shopping-d656738d-en.htm.