BEPS peer review reports on treaty shopping: no jurisdiction has raised any concerns about their agreements with Curaçao
On 14 February 2019, the OECD released additional peer review reports assessing countries’ efforts to implement the Action 6 minimum standards as agreed under the OECD/G20 BEPS Project. The release of this report has been announced with a press release dated 14 February 2019 as published on the website of the OECD. The first peer review report on the implementation of the Action 6 minimum standard on treaty shopping reveals ...
OECD releases BEPS peer review reports on improving tax dispute resolution mechanisms and preventing treaty shopping
Progress continues with the implementation of the BEPS package, as the OECD releases additional peer review reports assessing countries’ efforts to implement the Action 6 and Action 14 minimum standards as agreed under the OECD/G20 BEPS Project. The release of these reports has been announced with a press release dated 14 February 2019 as published on the website of the OECD. ACTION 6: PREVENTING THE GRANTING OF TREATY BENEFITS IN ...
Update to OECD Model Tax Convention released
The latest edition of the OECD Model Tax Convention has been released on 18 December 2017, incorporating significant changes developed under the OECD/G20 project to address base erosion and profit (BEPS), according to an announcement dated 18 December 2017 on the website of the OECD. The OECD Model Tax Convention, a model for countries concluding bilateral tax conventions, plays a crucial role in removing tax related barriers to cross border trade and ...