Prevention of Tax Treaty Abuse – Fourth 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 fourth 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 each of
the 139 members of the OECD/G20 Inclusive Framework on BEPS on 31 May 2021, and also
contains the jurisdictional section for each member. This is the first peer review
process governed by a revised peer review methodology.
Published on March 21, 2022Also available in: French
In series:OECD/G20 Base Erosion and Profit Shifting Projectview more titles
The 2017 Peer Review Documents formed the basis on which the peer review process was undertaken with respect to the implementation of the minimum standard on Action 6 in 2018, 2019 and 2020.