Prevention of Tax Treaty Abuse – Sixth Peer Review Report on Treaty Shopping
Inclusive Framework on BEPS: Action 6
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 sixth 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 2023, as well as jurisdictional
sections which contain detailed information for each member jurisdiction.
Published on March 20, 2024Also available in: French
In series:OECD/G20 Base Erosion and Profit Shifting Projectview more titles