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 ...
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 ...