OECD releases peer review document for assessment of the BEPS Action 6 minimum standard
On 29 May 2017 the OECD released the key document “BEPS Action 6 on Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, May 2017”, approved by the Inclusive Framework on BEPS, which will form the basis of the peer review of the Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances. For more information on this document, click here. CFN-artikelnr. 20170602-5 BRONDOCUMENT BRON: www.oecd.org ...