OECD releases the third peer review report on the prevention of tax treaty shopping

Published on: 06 April 2021

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Specialist Tax Regulatory Materials

Article summary

The OECD has published its third peer review report assessing jurisdictions' efforts to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project and a revised peer review document for peer reviews in 2021 and in the future.

Jurisdiction(s): World

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