The OECD has released its second peer review report on implementation of the BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances (treaty shopping).
The report includes the aggregate results of the peer review and data on tax treaties concluded by each of the 129 members of the BEPS inclusive framework on 30 June 2019, and it recognises ‘substantial progress’ jurisdictions have made towards implementation of the minimum standard.
The results of the peer review show the majority of jurisdictions opting to use the BEPS multilateral instrument (MLI) to implement the minimum standard.
The OECD has released its second peer review report on implementation of the BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances (treaty shopping).
The report includes the aggregate results of the peer review and data on tax treaties concluded by each of the 129 members of the BEPS inclusive framework on 30 June 2019, and it recognises ‘substantial progress’ jurisdictions have made towards implementation of the minimum standard.
The results of the peer review show the majority of jurisdictions opting to use the BEPS multilateral instrument (MLI) to implement the minimum standard.
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