Fifth Peer Review Report on Treaty Shopping: No jurisdiction has raised any concerns about Aruba or Curaçao. Steps have been taken to implement the minimum standard in the ‘tax arrangements’ between the countries of the Kingdom of the Netherlands
Members of the OECD/G20 Inclusive Framework on BEPS continue to make significant progress in the implementation of the BEPS package to tackle international tax avoidance, as the OECD releases the latest peer review results assessing the actions taken by jurisdictions to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project: the Fifth Peer Review Report on Treaty Shopping. This has been announced ...